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    <title>Coal Transport Oversight Not Classified Under Clearing and Forwarding Agent Service Per Service Tax Case Law.</title>
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    <description>Classification of services - their activities are merely to supervise the quantity and monitoring the loading, movement of coal from the collieries by Railways in receipt of the same at the destination of rakes are not to be organized by the appellant - the services provided by the appellant are not classifiable under C&amp;F Agent Service - AT</description>
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