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    <title>2007 (6) TMI 488 - CESTAT NEW DELHI</title>
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    <description>The appellate authority overturned the impugned order, ruling in favor of the appellant in a tax dispute regarding the applicability of Service Tax on commissions received before the tax introduction date. The authority found that the service was rendered prior to the tax imposition, and the appellant&#039;s failure to deposit the tax on commissions received in March 2005, which were liable since July 2004, was not justified. The decision to set aside the order was based on the discrepancy between the facts and the authority&#039;s findings, ultimately favoring the appellant.</description>
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    <pubDate>Fri, 01 Jun 2007 00:00:00 +0530</pubDate>
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      <title>2007 (6) TMI 488 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=159915</link>
      <description>The appellate authority overturned the impugned order, ruling in favor of the appellant in a tax dispute regarding the applicability of Service Tax on commissions received before the tax introduction date. The authority found that the service was rendered prior to the tax imposition, and the appellant&#039;s failure to deposit the tax on commissions received in March 2005, which were liable since July 2004, was not justified. The decision to set aside the order was based on the discrepancy between the facts and the authority&#039;s findings, ultimately favoring the appellant.</description>
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      <pubDate>Fri, 01 Jun 2007 00:00:00 +0530</pubDate>
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