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2019 (3) TMI 1683 - AT - Service TaxClassification of service - Business Auxiliary Service or not - business of Freight Forwarders as a None Vessel Owning Carrier Company - HELD THAT:- It is an admitted fact on record that the appeal filed by the said appellant has already been disposed of by the Tribunal vide final order dated 30.09.2015, holding that the services should not be exigible to tax under the category of business auxiliary service. It is noticed that the said final order of the Tribunal was not available at the time of disposal of the appeal by the Learned Commissioner (Appeals). The matter should be remanded to the Learned Commissioner (Appeals) for examination of the final order passed by the Tribunal and to decide its applicability to the facts of the present case - appeal is allowed by way of remand to the Learned Commissioner (Appeals) for deciding the issue afresh.
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