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    <title>2005 (11) TMI 17 - CESTAT BANGALORE</title>
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    <description>The appeal was allowed by the Tribunal, ruling in favor of the appellant. The Tribunal determined that the appellant, appointed by a pharmaceutical manufacturer, should not be classified as Clearing and Forwarding Agents for service tax purposes. This decision was based on the analysis of the Agreement between the parties, definitions, and relevant case laws. The Tribunal emphasized that since the appellants were not engaged in clearing activities as defined for Clearing and Forwarding Agents, they were not liable for service tax under that category.</description>
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      <description>The appeal was allowed by the Tribunal, ruling in favor of the appellant. The Tribunal determined that the appellant, appointed by a pharmaceutical manufacturer, should not be classified as Clearing and Forwarding Agents for service tax purposes. This decision was based on the analysis of the Agreement between the parties, definitions, and relevant case laws. The Tribunal emphasized that since the appellants were not engaged in clearing activities as defined for Clearing and Forwarding Agents, they were not liable for service tax under that category.</description>
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      <pubDate>Tue, 22 Nov 2005 00:00:00 +0530</pubDate>
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