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2016 (1) TMI 975 - AT - Service TaxClassification of service - Business Auxiliary Service (BAS) or Clearing and Forwarding agent (C&F) service - appellant had promoted the business of the Principal. He was contributory to the growth of the business of the principal procuring orders for him and also exploring potential customers and channelized the purchase orders. - Held that:- Law is well settled that the scope of taxing entry is to be strictly construed and there is no intendment about tax. The facts and circumstances of the case warrant to bring the activity carried out by the appellant as per agreement to the scope of “Business Auxiliary Service” (BAS). This satisfies the principle of classification laid down in Section 66 of the Finance Act, 1994, excludes the other category of classification claimed by Revenue for the reason that the taxing entry most specifically attracts an activity shall bring that service into the same class and no other class by any remote construction - Decided in favor of assessee.
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