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2006 (10) TMI 427 - Commissioner - Service TaxExtract: ....... payment of Octroi, making Octroi payment and completing related legal formalities on behalf of the client cannot be classified under the category of clearing and forwarding services. Accordingly, the impugned order cannot be sustained and has to be set aside. 10. In view of the above, the impugned order is set aside and the appeal is allowed.
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