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    <title>2018 (8) TMI 1020 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Order-in-Original regarding the service tax liability of the appellant as a Clearing &amp;amp; Forwarding (C&amp;amp;F) Agent. It was found that the appellant&#039;s activities aligned with the statutory definition of a C&amp;amp;F Agent under Section 65(25) of the Finance Act, 1994. The Tribunal analyzed the agreement clauses and determined that the appellant fell within the definition, making them liable to pay the service tax. The appeal was dismissed, affirming the lower authorities&#039; decision.</description>
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    <pubDate>Tue, 31 Jul 2018 00:00:00 +0530</pubDate>
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      <title>2018 (8) TMI 1020 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=365548</link>
      <description>The Tribunal upheld the Order-in-Original regarding the service tax liability of the appellant as a Clearing &amp;amp; Forwarding (C&amp;amp;F) Agent. It was found that the appellant&#039;s activities aligned with the statutory definition of a C&amp;amp;F Agent under Section 65(25) of the Finance Act, 1994. The Tribunal analyzed the agreement clauses and determined that the appellant fell within the definition, making them liable to pay the service tax. The appeal was dismissed, affirming the lower authorities&#039; decision.</description>
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      <pubDate>Tue, 31 Jul 2018 00:00:00 +0530</pubDate>
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