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2013 (7) TMI 349 - CESTAT NEW DELHIClassification of service – whether appellant was providing clearing and forwarding services by handling and distribution of products – Held that:- As the assessee has not provided any of the core enumerated activities of clearing and forwarding operations, it has not directly or indirectly provided any service connected with clearing and forwarding operations in any manner to any other person - appellant is not liable to service tax under the taxable head clearing and forwarding agency - appellant was not engaged in any of the six enumerated activities which constitute clearing and forwarding operations- there is neither the conjunctive service of clearing and forwarding provided by the assessee nor either of the services of clearing or forwarding – following the decision of Larsen & Toubro Ltd. vs. CCE, Chennai reported in 2006 (6) TMI 3 - Appellate Tribunal, New Delhi) - appeal decided in the favor of the assessee
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