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    <title>2013 (6) TMI 339 - CESTAT  NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, setting aside the order demanding service tax on the commission paid to distributors by BSNL. It concluded that taxing the commission separately after BSNL had already paid service tax on the full value of the services provided would result in double taxation. The Tribunal emphasized the special nature of the transactions and noted that the distributors were providing a business auxiliary service to BSNL, exempting them from the service tax on the commission received.</description>
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      <link>https://www.taxtmi.com/caselaws?id=234514</link>
      <description>The Tribunal allowed the appeals, setting aside the order demanding service tax on the commission paid to distributors by BSNL. It concluded that taxing the commission separately after BSNL had already paid service tax on the full value of the services provided would result in double taxation. The Tribunal emphasized the special nature of the transactions and noted that the distributors were providing a business auxiliary service to BSNL, exempting them from the service tax on the commission received.</description>
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