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    <title>2013 (9) TMI 469 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, ruling that the appellant&#039;s service as a &quot;Del Credere Agent&quot; to a principal manufacturer was not subject to service tax for the period 1999-2001. The Tribunal considered the specific nature of the appellant&#039;s services and the legal framework in place during the disputed period, determining that the service did not fall under taxable categories at that time. The decision underscored the significance of legal interpretations and statutory provisions in defining tax liabilities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=237037</link>
      <description>The Tribunal allowed the appeal, ruling that the appellant&#039;s service as a &quot;Del Credere Agent&quot; to a principal manufacturer was not subject to service tax for the period 1999-2001. The Tribunal considered the specific nature of the appellant&#039;s services and the legal framework in place during the disputed period, determining that the service did not fall under taxable categories at that time. The decision underscored the significance of legal interpretations and statutory provisions in defining tax liabilities.</description>
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      <pubDate>Mon, 25 Feb 2013 00:00:00 +0530</pubDate>
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