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    <title>2017 (12) TMI 1098 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, determining that the services provided by the appellant did not classify as Clearing and Forwarding Agent services. Relying on previous judicial decisions and the appellant&#039;s specific activities, the Tribunal found that the appellant&#039;s operations did not involve typical Clearing and Forwarding Agent functions such as receiving, warehousing, or dispatching goods. Consequently, the demand for service tax and penalties under relevant sections of the Finance Act, 1994, were overturned. The judgment was delivered on 28/11/2017.</description>
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      <title>2017 (12) TMI 1098 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=352829</link>
      <description>The Tribunal allowed the appeal, determining that the services provided by the appellant did not classify as Clearing and Forwarding Agent services. Relying on previous judicial decisions and the appellant&#039;s specific activities, the Tribunal found that the appellant&#039;s operations did not involve typical Clearing and Forwarding Agent functions such as receiving, warehousing, or dispatching goods. Consequently, the demand for service tax and penalties under relevant sections of the Finance Act, 1994, were overturned. The judgment was delivered on 28/11/2017.</description>
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