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    <title>2017 (1) TMI 1514 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal remands the case for reevaluation by the adjudicating authority, emphasizing the need for a clear determination on the classification of services provided by the respondent as a clearing and forwarding agent. It directs the authority to address the inclusion of amounts in the assessable value, ascertain the respondent&#039;s status as a pure agent, and examine the transportation charges and tax liability, ensuring a fair opportunity for the respondent to present their case. The impugned order is set aside for a comprehensive reconsideration.</description>
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      <description>The Tribunal remands the case for reevaluation by the adjudicating authority, emphasizing the need for a clear determination on the classification of services provided by the respondent as a clearing and forwarding agent. It directs the authority to address the inclusion of amounts in the assessable value, ascertain the respondent&#039;s status as a pure agent, and examine the transportation charges and tax liability, ensuring a fair opportunity for the respondent to present their case. The impugned order is set aside for a comprehensive reconsideration.</description>
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      <pubDate>Tue, 03 Jan 2017 00:00:00 +0530</pubDate>
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