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    <description>Commission received in foreign exchange for recommending foreign suppliers raised an export-of-services question, but the evidence had not been examined by the lower appellate authority, so the issue was sent back for fresh adjudication by the Original Authority. Limitation was also disputed in relation to the Business Auxiliary Services demand, and because the impugned order recorded no finding on limitation, that issue too required reconsideration. The impugned order was set aside and the matter remanded for de novo decision after granting an opportunity of hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=75179</link>
      <description>Commission received in foreign exchange for recommending foreign suppliers raised an export-of-services question, but the evidence had not been examined by the lower appellate authority, so the issue was sent back for fresh adjudication by the Original Authority. Limitation was also disputed in relation to the Business Auxiliary Services demand, and because the impugned order recorded no finding on limitation, that issue too required reconsideration. The impugned order was set aside and the matter remanded for de novo decision after granting an opportunity of hearing.</description>
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