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    <title>2017 (4) TMI 705 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the Commissioner&#039;s order on service tax liability for clearing and forwarding services. The Tribunal determined that the appellant&#039;s activities did not involve both clearing and forwarding as required by the statutory definition of taxable service. Analyzing agreements with clients, the Tribunal concluded that service tax was not applicable solely for forwarding activities. Citing precedent, including decisions by the Punjab &amp;amp; Haryana High Court and the Supreme Court, the Tribunal held that the service tax levy applies to providing both clearing and forwarding services, leading to a favorable outcome for the appellant.</description>
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    <pubDate>Wed, 12 Apr 2017 00:00:00 +0530</pubDate>
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      <title>2017 (4) TMI 705 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=341735</link>
      <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the Commissioner&#039;s order on service tax liability for clearing and forwarding services. The Tribunal determined that the appellant&#039;s activities did not involve both clearing and forwarding as required by the statutory definition of taxable service. Analyzing agreements with clients, the Tribunal concluded that service tax was not applicable solely for forwarding activities. Citing precedent, including decisions by the Punjab &amp;amp; Haryana High Court and the Supreme Court, the Tribunal held that the service tax levy applies to providing both clearing and forwarding services, leading to a favorable outcome for the appellant.</description>
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      <pubDate>Wed, 12 Apr 2017 00:00:00 +0530</pubDate>
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