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    <title>2014 (10) TMI 883 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, CHENNAI</title>
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    <description>The Bench ruled in favor of the applicant on various issues: donations and election deposit forfeitures were held not taxable, only subscriptions and entrance fees were subject to Service Tax for Club&#039;s or Association&#039;s Membership Service. The activity of transporting petroleum products was classified as Goods Transport Agency service, not Supply of Tangible Goods Service. Commissions and bonuses received were deemed related to trading activities, not Business Auxiliary Service. Tax liability was accepted on building rentals but exempted for vacant land rentals up to a specified date. The applicant settled the total Service Tax liability, with penalties imposed but granted immunity from prosecution.</description>
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    <pubDate>Fri, 24 Oct 2014 00:00:00 +0530</pubDate>
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      <description>The Bench ruled in favor of the applicant on various issues: donations and election deposit forfeitures were held not taxable, only subscriptions and entrance fees were subject to Service Tax for Club&#039;s or Association&#039;s Membership Service. The activity of transporting petroleum products was classified as Goods Transport Agency service, not Supply of Tangible Goods Service. Commissions and bonuses received were deemed related to trading activities, not Business Auxiliary Service. Tax liability was accepted on building rentals but exempted for vacant land rentals up to a specified date. The applicant settled the total Service Tax liability, with penalties imposed but granted immunity from prosecution.</description>
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      <pubDate>Fri, 24 Oct 2014 00:00:00 +0530</pubDate>
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