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    <title>2007 (6) TMI 39 - CESTAT,  BANGALORE</title>
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    <description>The Tribunal ruled in favor of the Clearing and Forwarding Agents, holding that amounts collected by them, not related to their core activity, were not liable for service tax. Citing precedents, the Tribunal set aside the impugned orders and allowed the appeals with consequential relief. This decision clarifies the treatment of collections by agents not directly linked to their main service, aligning with previous rulings and establishing a precedent for similar cases in the future.</description>
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      <description>The Tribunal ruled in favor of the Clearing and Forwarding Agents, holding that amounts collected by them, not related to their core activity, were not liable for service tax. Citing precedents, the Tribunal set aside the impugned orders and allowed the appeals with consequential relief. This decision clarifies the treatment of collections by agents not directly linked to their main service, aligning with previous rulings and establishing a precedent for similar cases in the future.</description>
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