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    <title>2009 (9) TMI 94 - CESTAT, BANGALORE</title>
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    <description>The Tribunal remanded the case involving M/s. A.P. Trade Promotion Corporation Ltd. for a fresh decision on various issues. They held that service tax should be levied only on the realized taxable value, excluding interest charges. The Tribunal also found that commission received as an insurance agent was not liable to service tax and determined that hire purchase finance was not subject to service tax. The matter was remanded to the Commissioner for a new decision considering specific notifications and legal provisions, allowing the appellants to present their case effectively.</description>
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    <pubDate>Thu, 10 Sep 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=75076</link>
      <description>The Tribunal remanded the case involving M/s. A.P. Trade Promotion Corporation Ltd. for a fresh decision on various issues. They held that service tax should be levied only on the realized taxable value, excluding interest charges. The Tribunal also found that commission received as an insurance agent was not liable to service tax and determined that hire purchase finance was not subject to service tax. The matter was remanded to the Commissioner for a new decision considering specific notifications and legal provisions, allowing the appellants to present their case effectively.</description>
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      <pubDate>Thu, 10 Sep 2009 00:00:00 +0530</pubDate>
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