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    <title>2011 (2) TMI 337 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the applicants, granting a waiver of the entire service tax and penalties demanded by the department. Citing a previous decision, the Tribunal held that there should be no double taxation on the commission received for distributing mutual fund units, as the main contractor had already paid the service tax. The Tribunal found a strong prima facie case in favor of the applicants and stayed the demand pending appeal, based on the precedent set by a Larger Bench decision.</description>
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      <description>The Tribunal ruled in favor of the applicants, granting a waiver of the entire service tax and penalties demanded by the department. Citing a previous decision, the Tribunal held that there should be no double taxation on the commission received for distributing mutual fund units, as the main contractor had already paid the service tax. The Tribunal found a strong prima facie case in favor of the applicants and stayed the demand pending appeal, based on the precedent set by a Larger Bench decision.</description>
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