2013 (1) TMI 740

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..... For the Respondent : Shri KSVV Prasad, Jt. Commr. (AR) ORDER Per P.G. Chacko: On a perusal of the records and hearing both sides, we have found prima facie case for the appellant. The appellant is a "Clearing and Forwarding Agent" (CFA), who was rendering service and paying service tax without including reimbursable expenses [expenses such as, courier charges, Xerox charges, freight charges et .....

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