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    <title>2017 (1) TMI 39 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that their activities aligned more with that of a consignment sales agent rather than a clearing and forwarding agent as alleged by the revenue authority. The Tribunal found that the appellant&#039;s role involved facilitating sales on behalf of the principal company, rather than typical clearing and forwarding operations. Therefore, the service tax liability and penalties imposed on the appellant were rejected, and the appeal was allowed in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=336959</link>
      <description>The Tribunal ruled in favor of the appellant, determining that their activities aligned more with that of a consignment sales agent rather than a clearing and forwarding agent as alleged by the revenue authority. The Tribunal found that the appellant&#039;s role involved facilitating sales on behalf of the principal company, rather than typical clearing and forwarding operations. Therefore, the service tax liability and penalties imposed on the appellant were rejected, and the appeal was allowed in favor of the appellant.</description>
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      <pubDate>Mon, 26 Dec 2016 00:00:00 +0530</pubDate>
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