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2018 (3) TMI 114 - AT - Service TaxBusiness Auxiliary Service - whether the franking charges and the rebate received by the appellant can be subject to levy of service tax? Held that: - the issue stands covered by the decision in the case of United Mailing Services, Sai Mailing Services Versus Commissioner of Service Tax, Mumbai [2016 (3) TMI 572 - CESTAT MUMBAI], where it was held that the transaction of franking or usage of the postal service is solely between the appellants and the post office with the former as the customer of the latter. The depiction of the latter as a client is not consistent with this reality and the categorisation under Section 65(19)(vi) fails the test of rationality. Appeal allowed - decided in favor of appellant.
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