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    <title>2023 (10) TMI 742 - CESTAT KOLKATA</title>
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    <description>The Tribunal concluded that the Appellant was engaged in Clearing and Forwarding activities and not merely as a C &amp;amp; F Vendor. It determined that the expenses incurred were normal costs of a C &amp;amp; F Agent and not reimbursable. The Tribunal directed the Adjudicating Authority to verify and adjust the Service Tax and interest amounts already paid by the Appellant against the confirmed demand. Penalties imposed on the Appellant were set aside, given that the majority of the Service Tax had been paid.</description>
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