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2018 (5) TMI 403 - AT - Service TaxClassification of services - respondent being Octroi Agents engaged in compliance of Octori duty payment on behalf of the various parties - whether taxable under the category of Business Auxiliary Service or otherwise? - Held that: - this Tribunal in various decisions consistently held that the said service provided by the octroi agents is not liable to service tax under business auxiliary service - appeal dismissed - decided against Revenue.
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