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    <title>2023 (11) TMI 613 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad allowed the appeal regarding classification of services provided by appellants who facilitated shipping of goods through various shipping lines and airlines. The tribunal held that appellants&#039; activities could not be categorized under Clearing and Forwarding Agent Service, citing its own precedent in GUDWIN LOGISTICS case. The appellants paid service tax on custom clearance charges while actual clearance work was performed by registered custom house agents. The Commissioner (Appeal)&#039;s order was set aside for exceeding the scope of charges mentioned in the show cause notice and original order.</description>
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      <description>CESTAT Ahmedabad allowed the appeal regarding classification of services provided by appellants who facilitated shipping of goods through various shipping lines and airlines. The tribunal held that appellants&#039; activities could not be categorized under Clearing and Forwarding Agent Service, citing its own precedent in GUDWIN LOGISTICS case. The appellants paid service tax on custom clearance charges while actual clearance work was performed by registered custom house agents. The Commissioner (Appeal)&#039;s order was set aside for exceeding the scope of charges mentioned in the show cause notice and original order.</description>
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