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    <title>2013 (6) TMI 107 - CESTAT NEW DELHI</title>
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    <description>Turnover charges and V-SAT charges collected by a service provider and remitted to commodity exchanges were treated as outside the taxable value for service tax purposes. The analysis followed earlier Tribunal rulings that such statutory charges are not commission or brokerage and therefore are not includible in the value of taxable services. Support was also taken from the departmental circular relied on in those rulings and from the fact that similar demands had been dropped and accepted in other matters. The demand was set aside in favour of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=234282</link>
      <description>Turnover charges and V-SAT charges collected by a service provider and remitted to commodity exchanges were treated as outside the taxable value for service tax purposes. The analysis followed earlier Tribunal rulings that such statutory charges are not commission or brokerage and therefore are not includible in the value of taxable services. Support was also taken from the departmental circular relied on in those rulings and from the fact that similar demands had been dropped and accepted in other matters. The demand was set aside in favour of the assessee.</description>
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      <pubDate>Tue, 05 Mar 2013 00:00:00 +0530</pubDate>
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