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2017 (3) TMI 1153 - AT - Service TaxClassification of services - BAS or C&F - sale of cement by working under the cover of purchase invoices - classified under Business Auxiliary Service - demand raised by Revenue by classifying the service under clearing and forwarding agent service u/s 73(1) of the FA, 1994 - Held that: - Whatever distribution is made by the appellant for that the collective responsibility lies with the appellant. But facts remains that when the principal has taken a responsibility for safe custody, transportation, damage, demurrage, rent and theft of the cement then certainly, the substantial ownership lies with the principal. When it is so then we find no reason to interfere with the impugned order where the demand is rightly raised u/s 73(1) of the FA, 1994 - appeal dismissed - decided against appellant.
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