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    <title>2005 (6) TMI 5 - CESTAT, CHENNAI</title>
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      <description>The Tribunal upheld the original authority&#039;s decision in the appeal against the demand of Service Tax, determining that the services provided under the Service Agent Agreement fell under the classification of &quot;Clearing and Forwarding Agent.&quot; The case was remanded to the Commissioner (Appeals) for further consideration on the limitation plea and penalty imposition, aligning with the interpretation set by relevant case laws and emphasizing the connection of the services to clearing and forwarding operations.</description>
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