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    <title>2017 (12) TMI 723 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, ruling that services beyond the scope of clearing and forwarding operations should not be taxed. Emphasizing the need for strict interpretation of taxing provisions, the Tribunal held that without clear evidence of taxable activities, there should be no presumption of taxation. The decision was based on the Supreme Court judgment clarifying the scope of clearing and forwarding operations, highlighting that only activities directly related to such operations should be taxable. Consequential relief, if applicable, was directed to follow as per the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=352454</link>
      <description>The Tribunal allowed the appeal, ruling that services beyond the scope of clearing and forwarding operations should not be taxed. Emphasizing the need for strict interpretation of taxing provisions, the Tribunal held that without clear evidence of taxable activities, there should be no presumption of taxation. The decision was based on the Supreme Court judgment clarifying the scope of clearing and forwarding operations, highlighting that only activities directly related to such operations should be taxable. Consequential relief, if applicable, was directed to follow as per the law.</description>
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