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2010 (3) TMI 223 - CESTAT, CHENNAIServices provided by CHA – business auxiliary service – brokerage charged from steamer agent – CHA arranged containers for their clients, who are the exporters, through steamer agent and the steamer agent pays brokerage to the assessees for the services during 2004-05 – held that: since the secondary services ultimately get consumed/merged with services that are being exported, no service tax would be leviable on such secondary services, the assessees cannot be held liable to pay service tax - Circular No.56/5/2003- dt. 25.4.2003
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