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2009 (2) TMI 89 - HC - Service Tax
Interpretation of word 'and' occurring between ‘Clearing’ and ‘Forwarding’ - assessee did not cleared the medicines manufactured by Cipla; consignment were cleared from the factory by the manufacturer and delivered to the premises of assessee- once there is no clearing activity taken by the dealer therefore the service rendered by him would make of C&F Agent- service tax is not payable of mere forwarding activity (i.e. handling and distribution of the products).