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    <title>2012 (7) TMI 442 - CESTAT, NEW DELHI</title>
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    <description>Disputed factual questions on whether the receipts were commission liable to service tax or profit from mobile phone sales, and whether the prior year&#039;s taxable turnover stayed within the small scale exemption threshold, required verification from the original records and field-level authority. The existing findings were not considered fit for final affirmation on the available material. The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh decision after factual verification.</description>
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      <description>Disputed factual questions on whether the receipts were commission liable to service tax or profit from mobile phone sales, and whether the prior year&#039;s taxable turnover stayed within the small scale exemption threshold, required verification from the original records and field-level authority. The existing findings were not considered fit for final affirmation on the available material. The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh decision after factual verification.</description>
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      <pubDate>Fri, 16 Mar 2012 00:00:00 +0530</pubDate>
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