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    <title>2012 (9) TMI 491 - CESTAT, KOLKATA</title>
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    <description>The Tribunal directed the applicant to deposit 25% of the Service Tax within a specified period, failing which the appeal would be dismissed. A waiver was granted for the balance amount of Service Tax and penalties, subject to compliance with the deposit requirement. The Tribunal found that the relationship between the parties was that of a commission agent based on the agreement terms and cash flow analysis, emphasizing the importance of maintaining Revenue&#039;s interest.</description>
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      <description>The Tribunal directed the applicant to deposit 25% of the Service Tax within a specified period, failing which the appeal would be dismissed. A waiver was granted for the balance amount of Service Tax and penalties, subject to compliance with the deposit requirement. The Tribunal found that the relationship between the parties was that of a commission agent based on the agreement terms and cash flow analysis, emphasizing the importance of maintaining Revenue&#039;s interest.</description>
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