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    <title>2009 (5) TMI 52 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision to vacate service tax demands against the respondents for services from marketing agents. It determined that the services were correctly classified under Business Auxiliary Service (BAS) introduced in 2003, not as Clearing and Forwarding Agents services. The Tribunal rejected the revenue&#039;s appeal and disposed of the respondents&#039; cross objection, affirming that the marketing agents&#039; activities did not align with C&amp;amp;F Agents&#039; functions.</description>
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    <pubDate>Fri, 29 May 2009 00:00:00 +0530</pubDate>
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      <title>2009 (5) TMI 52 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=34299</link>
      <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision to vacate service tax demands against the respondents for services from marketing agents. It determined that the services were correctly classified under Business Auxiliary Service (BAS) introduced in 2003, not as Clearing and Forwarding Agents services. The Tribunal rejected the revenue&#039;s appeal and disposed of the respondents&#039; cross objection, affirming that the marketing agents&#039; activities did not align with C&amp;amp;F Agents&#039; functions.</description>
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      <pubDate>Fri, 29 May 2009 00:00:00 +0530</pubDate>
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