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    <title>2012 (10) TMI 911 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant in a case concerning the confirmation of service tax for the period 1-9-1999 to 9-7-2004. The appellant&#039;s services were deemed not to fall under &#039;clearing &amp;amp; forwarding agent services&#039; but rather under &#039;business auxiliary service&#039; based on their activities of financing coal purchases and arranging transportation. The Tribunal referenced legal precedents and granted relief to the appellant, setting aside the demands and penalties imposed by the Revenue.</description>
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    <pubDate>Thu, 12 Jan 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=217974</link>
      <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant in a case concerning the confirmation of service tax for the period 1-9-1999 to 9-7-2004. The appellant&#039;s services were deemed not to fall under &#039;clearing &amp;amp; forwarding agent services&#039; but rather under &#039;business auxiliary service&#039; based on their activities of financing coal purchases and arranging transportation. The Tribunal referenced legal precedents and granted relief to the appellant, setting aside the demands and penalties imposed by the Revenue.</description>
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      <pubDate>Thu, 12 Jan 2012 00:00:00 +0530</pubDate>
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