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    <title>2007 (6) TMI 6 - CESTAT,BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT, Bangalore, dismissed Revenue&#039;s appeals against Orders-in-Appeals classifying assessees as &#039;Consignment Agents&#039; instead of &#039;Clearing &amp;amp; Forwarding Agents.&#039; The Tribunal upheld the classification based on established legal precedents, including a Larger Bench judgment, emphasizing the distinction between procuring orders and clearing and forwarding operations under Business Auxiliary Services. The Tribunal found no valid grounds to overturn the classification, citing previous rulings and affirming the assessees&#039; status as &#039;Consignment Agents.&#039;</description>
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    <pubDate>Mon, 18 Jun 2007 00:00:00 +0530</pubDate>
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      <title>2007 (6) TMI 6 - CESTAT,BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=1554</link>
      <description>The Appellate Tribunal CESTAT, Bangalore, dismissed Revenue&#039;s appeals against Orders-in-Appeals classifying assessees as &#039;Consignment Agents&#039; instead of &#039;Clearing &amp;amp; Forwarding Agents.&#039; The Tribunal upheld the classification based on established legal precedents, including a Larger Bench judgment, emphasizing the distinction between procuring orders and clearing and forwarding operations under Business Auxiliary Services. The Tribunal found no valid grounds to overturn the classification, citing previous rulings and affirming the assessees&#039; status as &#039;Consignment Agents.&#039;</description>
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      <pubDate>Mon, 18 Jun 2007 00:00:00 +0530</pubDate>
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