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    <title>2006 (10) TMI 25 - CESTAT, BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=981</link>
    <description>The Appellate Tribunal CESTAT, BANGALORE ruled in favor of the appellant, determining that their activity of procuring orders for specific companies did not classify them as a &#039;Clearing and Forwarding Agent&#039;. The Tribunal referenced a previous case and emphasized that solely procuring orders and receiving commission does not constitute &#039;Clearing and Forwarding Agent&#039; services. The impugned order was set aside, and the appeal was allowed with any necessary relief. The Tribunal found that the Revenue did not dispute the appellant&#039;s role of procuring orders for their principal, leading to the conclusion that the appellant&#039;s activities did not fall under the disputed classification.</description>
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    <pubDate>Wed, 11 Oct 2006 00:00:00 +0530</pubDate>
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      <title>2006 (10) TMI 25 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=981</link>
      <description>The Appellate Tribunal CESTAT, BANGALORE ruled in favor of the appellant, determining that their activity of procuring orders for specific companies did not classify them as a &#039;Clearing and Forwarding Agent&#039;. The Tribunal referenced a previous case and emphasized that solely procuring orders and receiving commission does not constitute &#039;Clearing and Forwarding Agent&#039; services. The impugned order was set aside, and the appeal was allowed with any necessary relief. The Tribunal found that the Revenue did not dispute the appellant&#039;s role of procuring orders for their principal, leading to the conclusion that the appellant&#039;s activities did not fall under the disputed classification.</description>
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      <pubDate>Wed, 11 Oct 2006 00:00:00 +0530</pubDate>
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