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    <title>2017 (10) TMI 408 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, ruling that the services provided by the appellant did not qualify as Clearing and Forwarding Agent services under the law. The decision was based on the precedent set by the Hon&#039;ble Apex Court, emphasizing the specific activities required for such classification, which the appellant did not fulfill. The Tribunal&#039;s decision aligned with the legal interpretations of higher courts, ultimately finding in favor of the appellant due to the services not meeting the criteria for classification as Clearing and Forwarding Agent services.</description>
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      <description>The Tribunal allowed the appeal, ruling that the services provided by the appellant did not qualify as Clearing and Forwarding Agent services under the law. The decision was based on the precedent set by the Hon&#039;ble Apex Court, emphasizing the specific activities required for such classification, which the appellant did not fulfill. The Tribunal&#039;s decision aligned with the legal interpretations of higher courts, ultimately finding in favor of the appellant due to the services not meeting the criteria for classification as Clearing and Forwarding Agent services.</description>
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