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    <title>Charges for Bill of Lading Reissue and Switch B/L Exempt from Service Tax as Direct Services, Not BAS.</title>
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      <description>Nature of activity - the expenses charged directly from customers such as Bill of Lading (B/L) reissue charges, switch B/L charges, etc. - Since the services are provided directly to the client, not falling under Business Auxiliary service (BAS) - demand set aside - AT</description>
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