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2012 (11) TMI 199 - CESTAT, NEW DELHIDemand of service tax - whether the services rendered by the foreign agents is classifiable as “Clearing and Forwarding Services” or as “Business Auxiliary Service” – Held that:- There is no responsibility cast on the foreign agents for promoting the sale of goods produced by the Appellants - no other activity mentioned in the contract which will fit into one of the entries at Sr. No. (i) to (vi) of the definition under Section 65(19). Therefore the mere fact that they are following up the payments will not prima facie make the service classifiable as Business Auxiliary Service - service is classifiable as Clearing and Forwarding Service - no liability on the Appellants to pay service tax on activity of this type performed entirely outside India - pre-deposit waived
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