2009 (10) TMI 180

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..... RDER 1. I have heard both sides on the appeal against the order of the Commissioner (Appeals) upholding service tax demand against the appellants on the ground that they were rendering services of clearing and forwarding agents. 2. There is no dispute that as per the agreement between the appellant and M/s. Maruti Udyog Ltd., vehicles are cleared by the manufacturer thereof and supplied to the a .....

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