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2008 (11) TMI 171 - AT - Service TaxClearing and Forwarding Agent – Services being provided on principal to principal basis not on principal agent basis - That the appellants are paying Service Tax under the category of ‘Transport of goods through pipeline’ which is a fact not disputed by the department – Held that the services rendered by the appellants do not fall under C & F Agents services - we are bound to follow the ratio of our own decision in the said final order. It was pointed out that the department has gone in appeal against the said final order to the Hon’ble High Court of Andhra Pradesh. However, there is no stay of operation of the Tribunal’s order. In these circumstances, respectfully, following the ratio of the earlier order, we allow the appeal and set aside the impugned order with consequential relief.
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