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2008 (10) TMI 205 - CESTAT, NEW DELHIClearing and forwarding service - The contention is that the manufacturer of country liquor products fixed the price of liquor at which the applicant receives the products and thereafter the applicant is responsible to fix the price to meet out the depot expenses + his profits, therefore, there is no service of clearing and forwarding agent’s service. The contract is for sale and purchase of the goods – held that that it is not a fit case for total waiver of service tax. The applicants also pleaded that if the demand is confirmed the benefit of cum-duty is also entitled for the expenses which are reimbursed by the manufacturer. Keeping in view the facts and circumstances of the case, the applicants are directed to deposit Rs. 20 lakhs in addition to the amount already deposited – stay granted partly.
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