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2023 (9) TMI 817 - SC ORDERBusiness Auxiliary Service - marketing and promotion of pesticides/insecticide manufactured by their principal - extended period of limitation - CESTAT held that service in question do qualify as Agricultural Extension Services and are covered under negative list as per Section 66D of the Finance Act, 1944. HELD THAT:- There are no ground to interfere with the impugned Order dated 30-08-2018 passed by the Customs, Excise and Service Tax Appellate Tribunal. Appeal dismissed.
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