TMI Blog2014 (3) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... n services, tour operator services and photocopier services laying down that the same are used in relation to the business. As regards the custom clearance service the contention of the ld. SDR is that the said service is post export and as such cannot be held to be in relation to the business. - the custom clearance service is an arguable and contentious topic - stay granted partly. - E/3669-36 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the business. As regards the custom clearance service the contention of the ld. SDR is that the said service is post export and as such cannot be held to be in relation to the business. On the other hand, it is the appellants contention that the said service is admittedly in connection with the exports and as such has to be held as covered by the input service definition, which is wide enou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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