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    <title>2017 (9) TMI 257 - CESTAT NEW DELHI</title>
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    <description>The appellant, registered as a travel agent, faced a dispute over non-payment of Service Tax on tickets purchased from another travel agent. The lower authorities upheld the demand, but the appellant argued they were not required to pay tax based on clarifications received. After review, it was determined that the appellant was not liable for Service Tax under Business Auxiliary Service for selling tickets purchased from another agent, as there was no promotional arrangement between them. The appeal was allowed, overturning the previous decision as unsustainable.</description>
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      <title>2017 (9) TMI 257 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=347500</link>
      <description>The appellant, registered as a travel agent, faced a dispute over non-payment of Service Tax on tickets purchased from another travel agent. The lower authorities upheld the demand, but the appellant argued they were not required to pay tax based on clarifications received. After review, it was determined that the appellant was not liable for Service Tax under Business Auxiliary Service for selling tickets purchased from another agent, as there was no promotional arrangement between them. The appeal was allowed, overturning the previous decision as unsustainable.</description>
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      <pubDate>Tue, 03 Jan 2017 00:00:00 +0530</pubDate>
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