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    <description>The Tribunal upheld the Commissioner&#039;s decision that the respondent&#039;s activity did not fall under Clearing &amp;amp; Forwarding Agent Services. The Revenue&#039;s appeal was dismissed, as they did not challenge the nature of the activity in question. The Tribunal found no fault in the Commissioner&#039;s decision and disposed of the Cross Objection accordingly.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision that the respondent&#039;s activity did not fall under Clearing &amp;amp; Forwarding Agent Services. The Revenue&#039;s appeal was dismissed, as they did not challenge the nature of the activity in question. The Tribunal found no fault in the Commissioner&#039;s decision and disposed of the Cross Objection accordingly.</description>
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