Appellant's Activities Classified as "Clearing and Forwarding Agent" u/s 65(25) of Finance Act, 1994.

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....C&F Agents Services - activities of receipt of the goods, storage of same, sale from depot, preparation of invoices, maintenance of records collection of the sale proceeds and remitting the sale proceeds to their principals - the activities undertaken by the appellant are covered by the definition of “Clearing and Forwarding Agent” as per Section 65(25) of the Finance Act, 1994....