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    <description>The Tribunal found that service tax liability cannot be imposed on clearing and forwarding charges based on relevant provisions governing taxable services provided by the agent to the client. The High Court modified the order, directing the appellant to make a deposit and allowing the Appeal to proceed further in accordance with the law, aiming to serve the interest of justice while maintaining a fair balance between the parties involved.</description>
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      <description>The Tribunal found that service tax liability cannot be imposed on clearing and forwarding charges based on relevant provisions governing taxable services provided by the agent to the client. The High Court modified the order, directing the appellant to make a deposit and allowing the Appeal to proceed further in accordance with the law, aiming to serve the interest of justice while maintaining a fair balance between the parties involved.</description>
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