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    <title>2008 (10) TMI 205 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled that the applicant, engaged in transporting goods, maintaining a depot, and operating on a principal-to-principal basis, qualifies as a clearing and forwarding agent per Section 65(25) of the Finance Act. The Tribunal directed the applicant to deposit Rs. 20 lakhs within eight weeks, with the remaining service tax and penalties waived upon compliance, rejecting the total waiver of service tax. The decision was based on aligning the applicant&#039;s activities with the legal definition of a clearing and forwarding agent, emphasizing responsibilities outlined in the agreement.</description>
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