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    <title>2014 (10) TMI 135 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Service Tax liability of Rs. 78,068/- against the appellant, who was appointed as a consignment agent by their principal. The Tribunal ruled that the appellant&#039;s freedom to sell goods to customers in small lots indicated they were not operating as a clearing and forwarding agent, as their activities did not solely involve clearing and forwarding operations. The appeal was allowed with consequential relief, overturning the Revenue&#039;s claim of Service Tax liability on the appellant for providing clearing and forwarding services.</description>
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      <title>2014 (10) TMI 135 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=252001</link>
      <description>The Tribunal dismissed the Service Tax liability of Rs. 78,068/- against the appellant, who was appointed as a consignment agent by their principal. The Tribunal ruled that the appellant&#039;s freedom to sell goods to customers in small lots indicated they were not operating as a clearing and forwarding agent, as their activities did not solely involve clearing and forwarding operations. The appeal was allowed with consequential relief, overturning the Revenue&#039;s claim of Service Tax liability on the appellant for providing clearing and forwarding services.</description>
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      <pubDate>Thu, 11 Sep 2014 00:00:00 +0530</pubDate>
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