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    <title>2014 (11) TMI 794 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted the appellant, a textile products manufacturer, unconditional waiver of pre-deposit of service tax dues demanded on commission retained by the UK branch of Standard Chartered Bank. The Tribunal found that since the contract for collection was between the appellant and the Mumbai branch of the bank, with all relevant parties in India, there was no import of service. Therefore, the demand for service tax on the commission retained by the UK branch was deemed unjustified, leading to the stay of recovery during the appeal process.</description>
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      <title>2014 (11) TMI 794 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=253477</link>
      <description>The Tribunal granted the appellant, a textile products manufacturer, unconditional waiver of pre-deposit of service tax dues demanded on commission retained by the UK branch of Standard Chartered Bank. The Tribunal found that since the contract for collection was between the appellant and the Mumbai branch of the bank, with all relevant parties in India, there was no import of service. Therefore, the demand for service tax on the commission retained by the UK branch was deemed unjustified, leading to the stay of recovery during the appeal process.</description>
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      <pubDate>Mon, 25 Aug 2014 00:00:00 +0530</pubDate>
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