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2010 (5) TMI 756 - HC - VAT and Sales TaxWhether the CESTAT is legal and correct in setting aside the impugned O.I.O. No. 18 of 2006 dated February 28, 2006 on the ground that the activities of the respondent did not fall under the taxable category of clearing and forwarding agent services? Whether the activities undertaken by the respondent would fall within the ambit of C and F agent services, within the definition of section 65(25) of the Finance Act, 1994? Held that:- If the main activity of the assessee is in the nature of "C and F agent" and procuring orders would have been bought into the said definition. On the other hand, we find that the main activity of the respondent-assessee is not that of a "C and F agent". Therefore, the contention of the counsel for the appellant cannot be accepted. Hence, the substantial questions raised in this appeal have to be answered against the appellant-Revenue and consequently, the appeal is dismissed as being devoid of merit.
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