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    <title>2007 (4) TMI 190 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, a commission agent, stating they are not liable to pay service tax as they do not provide clearing and forwarding services. The decision was influenced by a previous case involving Larsen &amp;amp; Toubro Ltd. The appeal was allowed, granting consequential relief to the appellant.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, a commission agent, stating they are not liable to pay service tax as they do not provide clearing and forwarding services. The decision was influenced by a previous case involving Larsen &amp;amp; Toubro Ltd. The appeal was allowed, granting consequential relief to the appellant.</description>
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