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    <title>2016 (6) TMI 1177 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal held that the appellant is not liable for service tax on the turnover achieved by the Pvt. Ltd. Company before 14/2/08. The appellant was directed to re-calculate tax liability and allowed credit for any later-produced challans. The Tribunal allowed the appeal for deduction of expenses as a pure agent from the principal under Section 67 of the Finance Act. Penalties under Sections 76 and 78 were set aside due to no deliberate default by the appellant, considering interpretational issues and business closure of the Pvt. Ltd. Company.</description>
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      <title>2016 (6) TMI 1177 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=191076</link>
      <description>The Tribunal held that the appellant is not liable for service tax on the turnover achieved by the Pvt. Ltd. Company before 14/2/08. The appellant was directed to re-calculate tax liability and allowed credit for any later-produced challans. The Tribunal allowed the appeal for deduction of expenses as a pure agent from the principal under Section 67 of the Finance Act. Penalties under Sections 76 and 78 were set aside due to no deliberate default by the appellant, considering interpretational issues and business closure of the Pvt. Ltd. Company.</description>
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      <pubDate>Tue, 21 Jun 2016 00:00:00 +0530</pubDate>
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