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2008 (6) TMI 61 - CESTAT, CHENNAIOn behalf of Southern Railway, Port trust undertook the activity of transporting cargo – admittedly, Port Trust is acting as an agent of the Southern Railway in the matter of billing the cargo owners, collecting the cheques & depositing the same with RBI - appear to have been performed in a manner incidental or auxiliary to “provision of service on behalf of the client”, so taxable under Business Auxiliary Service – exemption available prior to 10.9.04 u/not. 25/04 – so stay is partly granted
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