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    <title>2014 (12) TMI 586 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the impugned order, rejecting the appellant&#039;s challenge to the refund claim of service tax paid under a mistaken belief regarding Clearing and Forwarding Agent services. Despite the appellant&#039;s argument that Dynamic Logistics did not engage in clearing activities, the Tribunal found their actions aligned with the definition of such services based on the agreement terms and activities performed. Consequently, the Tribunal determined that the appellant was liable for the service tax, dismissing the appeal and emphasizing Dynamic Logistics&#039; involvement in clearing and forwarding activities.</description>
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      <title>2014 (12) TMI 586 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=254243</link>
      <description>The Tribunal upheld the impugned order, rejecting the appellant&#039;s challenge to the refund claim of service tax paid under a mistaken belief regarding Clearing and Forwarding Agent services. Despite the appellant&#039;s argument that Dynamic Logistics did not engage in clearing activities, the Tribunal found their actions aligned with the definition of such services based on the agreement terms and activities performed. Consequently, the Tribunal determined that the appellant was liable for the service tax, dismissing the appeal and emphasizing Dynamic Logistics&#039; involvement in clearing and forwarding activities.</description>
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      <pubDate>Fri, 28 Feb 2014 00:00:00 +0530</pubDate>
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