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2009 (9) TMI 11 - CESTAT, CHENNAI"Storage and Warehousing service” versus “Clearing & Forwarding Agent service – Held that - is clear that the assessees receive products already cleared by the manufacturer and do not undertake any clearance themselves - if goods are already cleared by the manufacturer and received by a dealer who, in turn, forwards the goods to buyers, the dealer cannot be held to be a C&F agent rendering C&F Agent service so as to make him liable to levy of service tax – demand is not sustainable
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