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2011 (7) TMI 803 - AT - Service TaxWaiver of pre-deposit - clearing and forwarding agency - in cases where the goods are already cleared by the manufacturer and the dealer is to store those goods and forward to the buyer of the goods as per direction of the manufacturer, such service does not fall under the clearing and forwarding service. - As per the terms and conditions of agreements appellants also show that applicant are undertaking activity of clearing the goods - Decided in favor of the assessee
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