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2008 (11) TMI 125 - CESTAT, AHMEDABADServices of Del Credre Agents and distributor - demand was confirmed under the head ‘Clearing & Forwarding Agent’ - appellants neither receiving dispatch orders from the principal nor arranging dispatch of goods as per direction of the principal by engaging transport on his own nor preparing invoices on behalf the principal – held that, activities carried out by the appellants does not fall within the ambit of services of ‘Clearing &, Forwarding Agents’
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