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2017 (11) TMI 1799 - CESTAT KOLKATAClassification of services - C&F Agent service or not - transport the coal from the colliery to their factory premises - Held that:- It is evident that the appellants have collected the coal from the colliery and directly delivered to the factory premises without any storage or warehousing premises. So the same activity cannot be considered as C & F Agent service - demand set aside - appeal dismissed - decided against Revenue.
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