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    <title>2011 (2) TMI 121 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the appellants&#039; services did not qualify as &quot;Clearing &amp;amp; Forwarding Agent&quot; activities. It found the show-cause notices to be time-barred and ruled in favor of the appellants, setting aside the orders and granting consequential relief. Emphasizing adherence to precedents and judicial discipline, the Tribunal highlighted the distinction between the appellants&#039; financing-focused operations and traditional Clearing &amp;amp; Forwarding Agent functions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=203528</link>
      <description>The Tribunal held that the appellants&#039; services did not qualify as &quot;Clearing &amp;amp; Forwarding Agent&quot; activities. It found the show-cause notices to be time-barred and ruled in favor of the appellants, setting aside the orders and granting consequential relief. Emphasizing adherence to precedents and judicial discipline, the Tribunal highlighted the distinction between the appellants&#039; financing-focused operations and traditional Clearing &amp;amp; Forwarding Agent functions.</description>
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      <pubDate>Tue, 22 Feb 2011 00:00:00 +0530</pubDate>
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