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    <title>2011 (11) TMI 297 - CESTAT, MUMBAI</title>
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    <description>The tribunal allowed the appeal by remanding the case for a fresh adjudication to quantify the service tax demand after accounting for the input service tax credit eligibility. The appellant&#039;s argument of acting as a pure agent was not accepted, emphasizing the need to pay service tax on the gross amount charged to clients as per Rule 5 of the Service Tax Rules. No penalty was imposed, and the appellant was given a chance to provide necessary evidence for their claim.</description>
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      <description>The tribunal allowed the appeal by remanding the case for a fresh adjudication to quantify the service tax demand after accounting for the input service tax credit eligibility. The appellant&#039;s argument of acting as a pure agent was not accepted, emphasizing the need to pay service tax on the gross amount charged to clients as per Rule 5 of the Service Tax Rules. No penalty was imposed, and the appellant was given a chance to provide necessary evidence for their claim.</description>
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      <pubDate>Tue, 22 Nov 2011 00:00:00 +0530</pubDate>
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