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2017 (3) TMI 1295 - AT - Service TaxMarketing Services - the assessee-Appellants had multi facet business activities. When the imported crude oil was sold in the high sea, then there was a transaction of buyer and seller. When the assessee-Appellants got cleared the goods at the port, then they acted as C&F agent. So whatever charges were there, they were collected from the importer and paid tax thereupon - The Department is of the view that the assessee-Appellants had collected the charges for “marketing services” by raising debit notes and were not paying the Service Tax thereupon - Held that: - In addition to clearing and forwarding charges, the assessee-Appellants had further collected the payment from various clients to promote their products, this amount is nothing but is the receipt from various clients to promote their products. When the assessee-Appellants had no relationship with the imported goods, then the services provided by them were nothing else but marketing services. When it is so, then we find no reason to interfere with the impugned order - appeal dismissed - decided against appellant-assessee.
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