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2008 (9) TMI 184 - CESTAT, BANGALORENon-payment of service tax under two categories, i.e “BAS and C/F Agents” service - In matters of service tax before coming to a conclusion about the taxability, it is very necessary to describe the actual service alleged to have been rendered by the party - finding is only that they had paid the service tax when the lapse was pointed out – original order, revision order and even appeal papers not stated what actually is the nature of the service rendered by appellant – case remanded
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