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2008 (3) TMI 178 - AT - Service TaxAppellant’s contention is that the service taker of C&F Agents service was not liable to discharge service tax for the period 16-7-1997 to 31-8-1999 (material period) – as per Notification No. 7/99-S.T. dated 23-8-1999, the liability to pay the service tax was shifted to Clearing and Forwarding Agents. Therefore, upto 31-8-1999, the service receivers had to pay the service tax in respect of commission paid to C&F Agents – refund rightly denied – assessee’s appeal dismissed
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