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    <description>Clearing and forwarding activities carried on by a company were not treated as taxable service for the purpose in issue, because the Court accepted the Tribunal&#039;s reliance on a Larger Bench ruling to that effect. The Revenue did not dispute the Larger Bench view, and the Court noted that the ruling had attained finality. As no substantial question of law arose, the Revenue&#039;s appeal was rejected.</description>
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      <description>Clearing and forwarding activities carried on by a company were not treated as taxable service for the purpose in issue, because the Court accepted the Tribunal&#039;s reliance on a Larger Bench ruling to that effect. The Revenue did not dispute the Larger Bench view, and the Court noted that the ruling had attained finality. As no substantial question of law arose, the Revenue&#039;s appeal was rejected.</description>
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