2016 (1) TMI 736

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..... s clear that brokers are purely intermediaries who do not act on behalf of either ship owner or the charterer and, therefore, they cannot be said to be commission agents & not covered by the definition of 'Business Auxiliary Service" - Apex Court dismissed the revenue appeal on ground of delay as well as on merit of the case. - Civil Appeal Diary No. 17615 of 2015 - - - Dated:- 7-9-2015 - H.L. .....

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