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2011 (2) TMI 121 - CESTAT, NEW DELHI
Demand - Clearing & Forwarding Agent - Business Auxiliary Services - Time barred - the appellants are engaged in financing their clients for purchase of coal and also arranging for transportation of coal. - Held that: - the activities undertaken by the appellants are not covered under the category of "Clearing & Forwarding Agent" - SCN also held as time barred - decided in favor of assessee.