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    <title>Freight Charge Markup Not a Commission Under Business Auxiliary Services, Says Authority: No Service Tax Applicable.</title>
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      <description>Business Auxiliary Services - receipt of markup on freight - with reference to amount collected from exporters/ shippers the original authority clearly recorded that it is not the case that this amount is a commission earned by the respondent while acting on behalf of the exporter and said mark-up value is of freight charges and are not to be considered as commission - AT</description>
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