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    <title>2018 (9) TMI 38 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellants, determining that the service provided by foreign agents for clearing goods should be classified as &quot;Clearing and Forwarding Agent Service&quot; rather than &quot;Business Auxiliary Service.&quot; The Tribunal found that the foreign agents were not engaged in activities falling under the definition of &quot;Business Auxiliary Service&quot; as per the agreement between the parties. As a result, the impugned Order-in-Appeal was deemed unsustainable, and the appeal was allowed with consequential relief granted to the appellants.</description>
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    <pubDate>Tue, 24 Jul 2018 00:00:00 +0530</pubDate>
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      <title>2018 (9) TMI 38 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=366302</link>
      <description>The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellants, determining that the service provided by foreign agents for clearing goods should be classified as &quot;Clearing and Forwarding Agent Service&quot; rather than &quot;Business Auxiliary Service.&quot; The Tribunal found that the foreign agents were not engaged in activities falling under the definition of &quot;Business Auxiliary Service&quot; as per the agreement between the parties. As a result, the impugned Order-in-Appeal was deemed unsustainable, and the appeal was allowed with consequential relief granted to the appellants.</description>
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      <pubDate>Tue, 24 Jul 2018 00:00:00 +0530</pubDate>
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