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    <description>The Tribunal ruled in favor of the respondents, determining that their activities did not qualify as clearing and forwarding services. The Tribunal upheld the decision of the Commissioner (Appeals) to set aside the demand for service tax, interest, and penalties.</description>
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      <description>The Tribunal ruled in favor of the respondents, determining that their activities did not qualify as clearing and forwarding services. The Tribunal upheld the decision of the Commissioner (Appeals) to set aside the demand for service tax, interest, and penalties.</description>
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