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2014 (12) TMI 586 - AT - Service TaxRefund claim - contention of the applicant is that the applicant paid the service tax under the wrong belief the applicant had provided Clearing and Forwarding Agent service. Held that:- The only contention of the appellant is that as per the definition a person has to undertake Clearing and Forwarding activity. In the present case, M/s. Dynamic Logistics had not undertaken the activity of clearing of the goods from the principal. - As per the agreement, M/s. Dynamic Logistics are to provide service in connection with receiving, storing, packing and discharge of goods comprising of spare parts of the principal. Therefore, it cannot be said that Dynamic Logistics has not undertaken the activity of clearing and forwarding. - where going by the terms and conditions of the agreement under which Dynamic Logistics is undertaking the activity on behalf of the appellant and Dynamic Logistics are receiving the goods from the appellant and thereafter undertaking other activities such as packing, etc., as per the instructions of the appellant and also clearing the goods as per the instruction of the appellant. In view of this, we do not find any merits in the appeal - Decided against assessee.
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