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2008 (9) TMI 72 - AT - Service TaxActivity of sale and purchase of units of mutual fund schemes - as the ‘Business Auxiliary Service’ provided by a commission agent by way of sale and purchase of “goods’ stands exempted under Notification No. 13/2003, the conclusion is irresistible that the respondents were not liable to pay any service tax for service rendered as commission agent in connection with sale and purchase of units of mutual fund schemes during the relevant period – refund claim was rightly accepted by Commissioner
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