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2009 (2) TMI 119 - CESTAT, MUMBAIService Tax – Clearing and Forwarding Agent’s Service – Assessee submitted that , they were only assisting their principals by way of procuring orders as also by way of rendering assistance in the matter of storage, transportation etc., of the goods – they further submitted that such service would not qualify to be ‘clearing and forwarding agent’s service’ (C & F service) to be taxed under the service tax provisions of the Finance Act, 1994 – Tribunal observed that the real nature of the transactions between them and their principals requires to be deciphered not only from the text of the agreements but also from other documents like debit notes associated therewith - In this view of the matter, the genuineness of the appellants’ claim of not having physically dealt with the goods in the course of rendering assistance to their principals is in serious doubt. Stay granted partly.
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