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    <title>2017 (3) TMI 1220 - CESTAT HYDERABAD</title>
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    <description>The Appellate Tribunal CESTAT HYDERABAD upheld the liability of the appellant for service tax under business auxiliary service (BAS) due to profit-sharing agreements with service providers, dismissing the appeal. The Tribunal condoned a 17-day delay in filing the appeal and rejected the appellant&#039;s argument that demand notices were time-barred. It concluded that the consideration received by the appellant constituted a form of business auxiliary service, making them liable for service tax on the commission received. The Tribunal affirmed the original order, finding the appellant responsible for the service tax liability.</description>
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    <pubDate>Fri, 24 Feb 2017 00:00:00 +0530</pubDate>
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      <title>2017 (3) TMI 1220 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=340717</link>
      <description>The Appellate Tribunal CESTAT HYDERABAD upheld the liability of the appellant for service tax under business auxiliary service (BAS) due to profit-sharing agreements with service providers, dismissing the appeal. The Tribunal condoned a 17-day delay in filing the appeal and rejected the appellant&#039;s argument that demand notices were time-barred. It concluded that the consideration received by the appellant constituted a form of business auxiliary service, making them liable for service tax on the commission received. The Tribunal affirmed the original order, finding the appellant responsible for the service tax liability.</description>
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      <pubDate>Fri, 24 Feb 2017 00:00:00 +0530</pubDate>
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