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2008 (3) TMI 187 - CESTAT, BANGALORERespondents are licensed auctioneers – revenue contend that their activity is taxable under the ‘C&F Agency’ Services – after scrutiny of impugned activity and condition incorporated in licence, it become obvious that, there was no clearing or forwarding activity involved while the licensee acted only as an auctioneer – Mere receiving and storing goods for auctioning them has nothing to do with clearing and/or forwarding operations – hence revenue appeal is dismissed
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