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2007 (4) TMI 723 - AT - Central ExciseExtract: ....... any way alter in substantive provision brought on the statute book by section 116. Thus, in terms of law as interpreted by the CESTAT’s Chennai Bench, no service tax liability can be fastened on the recipient of the C & F agent beyond 16-10-1998. Therefore, we do not find any merit in the revenue’s appeal. Hence we reject the same.
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