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2013 (11) TMI 761 - CESTAT CHENNAIBusiness Auxiliary Service - applicant is engaged in the business of cargo handling service and they are also booking space for cargo transportation in Airlines/Ships and pay charges for the same. They collected charges in excess of the charges paid to airlines/ships. According to Revenue, this amount will be taxable under the Business Auxiliary Service. - Held that:- In view of the decision in M/s. Leaap International Pvt. Ltd. Versus The Commissioner of Service Tax [2013 (5) TMI 112 - MADRAS HIGH COURT], prima facie case is against the assessee - stay granted partly.
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