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2009 (6) TMI 203 - CESTAT, KOLKATAContention of the applicant is that the applicant is registered with the Revenue under three different categories i.e. (i) Clearing and Forwarding Agent, (ii) Business Auxiliary Services & (iii) Goods Transport Agencies (GTA) and paying appropriate Service Tax on all three Services. - contention of the Revenue is that as all the activities undertaken by the applicants are covered under the category of Clearing and Forwarding Agent - prima facie, the applicant has a strong case in their favour - Stay petition is allowed.
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