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    <title>2015 (7) TMI 856 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal against the Tribunal&#039;s order, which classified supervisory services for coal handling as business auxiliary services, not clearing and forwarding services. Citing a recent Supreme Court judgment, the Court upheld the Tribunal&#039;s decision, emphasizing the settled nature of the issue. The Court clarified that the activities in question did not fall under the definition of clearing and forwarding services, in line with the Supreme Court&#039;s precedent. The appeal lacked merit as the Court stressed the significance of following established legal principles and declined to reconsider matters already addressed by higher courts.</description>
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    <pubDate>Mon, 20 Jul 2015 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=261895</link>
      <description>The High Court dismissed the Revenue&#039;s appeal against the Tribunal&#039;s order, which classified supervisory services for coal handling as business auxiliary services, not clearing and forwarding services. Citing a recent Supreme Court judgment, the Court upheld the Tribunal&#039;s decision, emphasizing the settled nature of the issue. The Court clarified that the activities in question did not fall under the definition of clearing and forwarding services, in line with the Supreme Court&#039;s precedent. The appeal lacked merit as the Court stressed the significance of following established legal principles and declined to reconsider matters already addressed by higher courts.</description>
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