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    <title>2015 (9) TMI 53 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants in a case concerning the classification of service tax on commission received under Clearing &amp;amp; Forwarding Agency Service. The Tribunal determined that the appellants&#039; activities aligned more with commission agents rather than Clearing &amp;amp; Forwarding Agents based on their role in sales and marketing. The Tribunal set aside the service tax demand confirmed under Clearing &amp;amp; Forwarding service, emphasizing the significance of understanding service nature and agreement terms in tax classification.</description>
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