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    <title>2008 (10) TMI 42 - CESTAT NEW DELHI</title>
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    <description>The appeal against the demand of service tax by the appellant, who claimed to be a Commission Agent rather than a Clearing &amp;amp; Forwarding Agent, was successful. The Tribunal found that the decision in Prabhat Zarda Factory (India) Ltd. had been overruled by a Larger Bench in the case of L&amp;amp;T Ltd. Additionally, referencing the decision in Medpro Pharma Pvt. Ltd., individuals engaged in clearing or forwarding operations are considered under the scope of a clearing and forwarding agent. The impugned order was set aside, and the case was remanded for fresh adjudication, with the appellant given an opportunity to be heard.</description>
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    <pubDate>Thu, 23 Oct 2008 00:00:00 +0530</pubDate>
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      <title>2008 (10) TMI 42 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=31526</link>
      <description>The appeal against the demand of service tax by the appellant, who claimed to be a Commission Agent rather than a Clearing &amp;amp; Forwarding Agent, was successful. The Tribunal found that the decision in Prabhat Zarda Factory (India) Ltd. had been overruled by a Larger Bench in the case of L&amp;amp;T Ltd. Additionally, referencing the decision in Medpro Pharma Pvt. Ltd., individuals engaged in clearing or forwarding operations are considered under the scope of a clearing and forwarding agent. The impugned order was set aside, and the case was remanded for fresh adjudication, with the appellant given an opportunity to be heard.</description>
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      <pubDate>Thu, 23 Oct 2008 00:00:00 +0530</pubDate>
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