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2016 (8) TMI 948 - AT - Service TaxDemand of tax, interest and penalty - classification – GTA service – cargo handling service – clearing and forwarding agent services – reverse charge mechanism – Held that: - mere movement or transportation of the goods from one place to another, under the direction of principal cannot be held to be 'clearing and forwarding service'. This was established in the case Videocon TV Manufacturer P. Ltd. vs. CCE, NOIDA 2013 (7) TMI 349 - CESTAT NEW DELHI. Thus, appellant not liable to pay – appeal allowed – decided in favor of appellant.
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