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Booking space for cargo transportation in airlines or ships not classifiable as 'Business auxiliary service'

May 18, 2018[2018] 93 taxmann.com 197 (Chennai - CESTAT)
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GST/Excise & Customs: Where assessee, a custom house agent, was engaged in booking space for cargo transportation in airlines/ship and whenever consignment of customer was sent using space booked, it charged from customer freight charges for transportation of goods, service provided by assessee not covered under category of 'business auxiliary service'

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