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2008 (3) TMI 235 - AT - Service TaxTransportation through pipeline can neither be treated as “clearing and forwarding agent’s service” nor “business auxiliary service - From 16.6.05 incorporating sub-clause (zzz) to Section 65 (105) of Finance Act, 1994, transport of crude oil through pipeline was brought to ambit of tax – in view of above enactment and Circular BI/6/2005-TRU dated 27.7.05 impugned order is set aside – assessee’s appeal allowed
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