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2009 (5) TMI 52 - AT - Service TaxClearing and Forwarding Agent (C&F Agent) versus Business Auxiliary Service (BAS) - Commissioner (Appeals) found that the marketing agents appointed by the respondents did not carry out any activity other than procuring orders for the respondents’ goods - This activity was brought under the tax net with effect from 1-7-2003 when BAS introduced. BAS, inter alia, covered of promotion of marketing or sale of goods. Therefore the service involved is correctly classifiable under BAS with effect from 1-7-2003. Same services could not be classified under C&F Agent service for any previous period as the scope of C & F Agent service was not modified when BAS was introduced in the Act – demand is not sustainable.
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