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    <title>2017 (4) TMI 100 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision, confirming the demand for service tax on the total amount realized from customers by a Customs House Agent. The exclusion of certain expenditures from the taxable value was rejected, emphasizing the need to include all related expenses. The imposition of the extended period for tax payment was deemed valid due to deliberate non-inclusion of taxable value, leading to the penalty being upheld. Compliance with tax laws and inclusion of all relevant expenses in taxable value were emphasized in the judgment.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision, confirming the demand for service tax on the total amount realized from customers by a Customs House Agent. The exclusion of certain expenditures from the taxable value was rejected, emphasizing the need to include all related expenses. The imposition of the extended period for tax payment was deemed valid due to deliberate non-inclusion of taxable value, leading to the penalty being upheld. Compliance with tax laws and inclusion of all relevant expenses in taxable value were emphasized in the judgment.</description>
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