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    <title>2017 (8) TMI 1280 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision on service tax liability for ex gratia payment received by a Customs House Agent. The payment, linked to cargo handling volumes, was deemed subject to service tax as it was a pre-decided incentive for promoting the Inland Container Depot&#039;s business. The Tribunal dismissed the appeals, affirming the original order and reasons provided by the Commissioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347222</link>
      <description>The Tribunal upheld the Commissioner&#039;s decision on service tax liability for ex gratia payment received by a Customs House Agent. The payment, linked to cargo handling volumes, was deemed subject to service tax as it was a pre-decided incentive for promoting the Inland Container Depot&#039;s business. The Tribunal dismissed the appeals, affirming the original order and reasons provided by the Commissioner.</description>
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