2011 (9) TMI 831

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....Per: M Veeraiyan (Oral): Heard both sides on the stay petition. 2. The applicant is a 'Steamer Agent' and they are collecting amounts on behalf of the steamer for meeting the terminal expenses at different foreign ports relating to the transportation of cargo. The Commissioner has held that the activities for which the charges have been collected by the appellants fall under the 'Business Su....