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    <title>2014 (1) TMI 311 - CESTAT BANGALORE</title>
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    <description>The tribunal ruled in favor of the appellant, waiving the pre-deposit and stay of recovery pending appeal disposal. It found that the services provided by the group concern in the USA did not fall under the category of &quot;Business Auxiliary Service,&quot; as no service charge was involved in the transactions. The tribunal determined that the group concern did not retain any commission for the services rendered, supporting the appellant&#039;s position that the services were not taxable.</description>
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    <pubDate>Mon, 03 Sep 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=242086</link>
      <description>The tribunal ruled in favor of the appellant, waiving the pre-deposit and stay of recovery pending appeal disposal. It found that the services provided by the group concern in the USA did not fall under the category of &quot;Business Auxiliary Service,&quot; as no service charge was involved in the transactions. The tribunal determined that the group concern did not retain any commission for the services rendered, supporting the appellant&#039;s position that the services were not taxable.</description>
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      <pubDate>Mon, 03 Sep 2012 00:00:00 +0530</pubDate>
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