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    <title>2019 (5) TMI 470 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order, regarding the demand of service tax under the Finance Act, 1994. The Tribunal determined that the services provided did not qualify as Goods Transport Agency Service but rather as &#039;Clearing and Forwarding Agent Service,&#039; based on the activities performed by the transporters. This decision aligned with a previous order by CESTAT Mumbai Bench, leading to the ruling in favor of the appellants.</description>
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      <description>The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order, regarding the demand of service tax under the Finance Act, 1994. The Tribunal determined that the services provided did not qualify as Goods Transport Agency Service but rather as &#039;Clearing and Forwarding Agent Service,&#039; based on the activities performed by the transporters. This decision aligned with a previous order by CESTAT Mumbai Bench, leading to the ruling in favor of the appellants.</description>
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