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    <title>2014 (9) TMI 386 - CESTAT MUMBAI</title>
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    <description>The Tribunal remanded the case back to the adjudicating authority for reconsideration as the appellant, M/s. Khadi &amp;amp; Village Industries Commission (KVIC), failed to provide sufficient documentary evidence to establish that the trade margins collected on sales to public sector undertakings were part of trading activities and not subject to service tax. The appellant was directed to present purchase and sales invoices to support their claim. The Tribunal found that KVIC&#039;s activities were primarily trading and not business support services subject to service tax, but required further evidence for verification.</description>
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      <title>2014 (9) TMI 386 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=251360</link>
      <description>The Tribunal remanded the case back to the adjudicating authority for reconsideration as the appellant, M/s. Khadi &amp;amp; Village Industries Commission (KVIC), failed to provide sufficient documentary evidence to establish that the trade margins collected on sales to public sector undertakings were part of trading activities and not subject to service tax. The appellant was directed to present purchase and sales invoices to support their claim. The Tribunal found that KVIC&#039;s activities were primarily trading and not business support services subject to service tax, but required further evidence for verification.</description>
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      <pubDate>Tue, 15 Jul 2014 00:00:00 +0530</pubDate>
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