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    <title>2006 (10) TMI 452 - CESTAT BANGALORE</title>
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    <description>The appellants&#039; activity as an Indenting Agent was in dispute, with authorities initially treating them as a Clearing and Forwarding Agent for Service Tax purposes. The Tribunal&#039;s decision was based on a previous ruling but was overturned by a Larger Bench decision in a separate case, clarifying that merely booking orders as an Indenting Agent does not equate to providing Clearing and Forwarding Agent services. As the appellants did not physically handle goods and operated more like a Del Credere Agent, the demands against them were set aside, and their appeal was allowed with consequential relief.</description>
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    <pubDate>Fri, 06 Oct 2006 00:00:00 +0530</pubDate>
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      <title>2006 (10) TMI 452 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=185055</link>
      <description>The appellants&#039; activity as an Indenting Agent was in dispute, with authorities initially treating them as a Clearing and Forwarding Agent for Service Tax purposes. The Tribunal&#039;s decision was based on a previous ruling but was overturned by a Larger Bench decision in a separate case, clarifying that merely booking orders as an Indenting Agent does not equate to providing Clearing and Forwarding Agent services. As the appellants did not physically handle goods and operated more like a Del Credere Agent, the demands against them were set aside, and their appeal was allowed with consequential relief.</description>
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      <pubDate>Fri, 06 Oct 2006 00:00:00 +0530</pubDate>
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