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2017 (8) TMI 400 - AT - Service TaxCommission - Steamer agent service - it is the case of appellant that they are exclusively appointed by the shipping liner for the services to be rendered and is also paid commission - Held that: - It is seen that the activity of the appellant as a custom house agent is to provide services to importers/exporters and the disputed activity was only a facility arranged by them to their clients. The appellant has no obligation to arrange transport of cargo through a particular shipping liner. Therefore, the amount received cannot fall within the category of commission so as to be subjected to levy of service tax - appeal allowed - decided in favor of appellant.
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