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2008 (4) TMI 167 - AT - Service TaxTransporting goods through pipeline – appellant doesn’t have relationship of principal-agent with ONGC but appellant have relationship on a principal-to-principal basis with ONGC for whom appellant is storing goods – hence appellants do not fall within the ambit of C&F Agencies Service - port fee which is a reimbursable expense cannot also be subjected to any service tax as it is not a receipt in relation to any taxable service rendered by the appellants – demand not justified
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