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    <title>2011 (7) TMI 803 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, found that the clearing and forwarding agency was engaged in clearing activities based on the analysis of agreements and activities undertaken. The Tribunal directed the agency to deposit Rs. 5 lakhs within four weeks, with the remaining tax, interest, and penalties waived. Recovery was stayed pending the appeal. The decision aligned with the definition of a clearing and forwarding agency and considered relevant precedents, resulting in a fair judgment.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi, found that the clearing and forwarding agency was engaged in clearing activities based on the analysis of agreements and activities undertaken. The Tribunal directed the agency to deposit Rs. 5 lakhs within four weeks, with the remaining tax, interest, and penalties waived. Recovery was stayed pending the appeal. The decision aligned with the definition of a clearing and forwarding agency and considered relevant precedents, resulting in a fair judgment.</description>
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