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    <description>The Tribunal dismissed the Revenue&#039;s appeals and disposed of the Cross Objection, affirming that the assessee&#039;s activities did not justify the Service Tax demand. The Tribunal relied on precedents, including a decision clarifying that service tax is not applicable when clearing and forwarding operations are not jointly performed. The Tribunal confirmed the dismissal of the Revenue&#039;s appeals and the disposal of the Cross Objection.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals and disposed of the Cross Objection, affirming that the assessee&#039;s activities did not justify the Service Tax demand. The Tribunal relied on precedents, including a decision clarifying that service tax is not applicable when clearing and forwarding operations are not jointly performed. The Tribunal confirmed the dismissal of the Revenue&#039;s appeals and the disposal of the Cross Objection.</description>
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