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    <title>2018 (6) TMI 746 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Order-in-Review upholding the demand for Service Tax against the appellant, who was appointed as a Handling and Transporting Agent by a company. It was determined that the appellant did not function as a Clearing and Forwarding Agent based on the agreements and activities performed, leading to the conclusion that the levy of Service Tax under that category was unjustified. The appeal was allowed in favor of the appellant.</description>
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      <description>The Tribunal set aside the Order-in-Review upholding the demand for Service Tax against the appellant, who was appointed as a Handling and Transporting Agent by a company. It was determined that the appellant did not function as a Clearing and Forwarding Agent based on the agreements and activities performed, leading to the conclusion that the levy of Service Tax under that category was unjustified. The appeal was allowed in favor of the appellant.</description>
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