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2019 (6) TMI 727

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....rish, AR : For the Respondent ORDER This appeal is against the Order-in-Appeal No.45/2009-ST dated 26.3.2009. The appellant is rendering services to exporters, in the nature of Air Travel Agents as well as Custom House Agents. Upon scrutiny of the documents of the assessee during the period 1.4.2004 to 31.3.2005, the officers noticed that the appellant had not included certain charges recovered ....