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    <title>2010 (6) TMI 254 - CESTAT, CHENNAI</title>
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    <description>Service tax on commission paid to depot managers was upheld because the assessee had conceded taxability before the appellate authority. Service tax on brokerage paid to yarn brokers was held not sustainable, as the Tribunal followed binding Larger Bench precedent on non-taxability. Penalties under sections 76 and 77 of the Finance Act, 1994 were sustained because the principal demand substantially survived, with only the brokerage-related demand deleted. The appeal thus succeeded only in part, limited to removal of tax on yarn broker brokerage.</description>
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    <pubDate>Wed, 16 Jun 2010 00:00:00 +0530</pubDate>
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      <title>2010 (6) TMI 254 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=78570</link>
      <description>Service tax on commission paid to depot managers was upheld because the assessee had conceded taxability before the appellate authority. Service tax on brokerage paid to yarn brokers was held not sustainable, as the Tribunal followed binding Larger Bench precedent on non-taxability. Penalties under sections 76 and 77 of the Finance Act, 1994 were sustained because the principal demand substantially survived, with only the brokerage-related demand deleted. The appeal thus succeeded only in part, limited to removal of tax on yarn broker brokerage.</description>
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      <pubDate>Wed, 16 Jun 2010 00:00:00 +0530</pubDate>
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