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    <title>2019 (10) TMI 538 - CESTAT BANGALORE</title>
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    <description>The CESTAT Bangalore ruled in favor of the appellant, determining that their services did not qualify as Clearing and Forwarding Agent services under the Finance Act. The Tribunal found the Service Tax demand time-barred, as there was no fraudulent intent. Consequently, the penalties imposed were likely set aside, granting relief to the appellant.</description>
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