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2010 (1) TMI 430 - CESTAT, AHMEDABADStay – clearing and forwarding agent - A detailed scrutiny was carried out and it was alleged that the applicant was engaged in forwarding natural gas to various bulk shippers comprising industries such as power, fertilizer, steel and chemical plants which require natural gas as fuel or feedstock for their operations. Thus covered under clearing and forwarding agent services. Held that – transportation of natural gas through pipeline cannot be termed as C&F agent work.
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