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    <title>2017 (10) TMI 349 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that overriding commission received by the appellants in foreign currency qualifies as saving of foreign exchange, exempt from service tax. Relying on a precedent involving a similar issue, the Tribunal found the demand by the Service Tax Department unsustainable. The orders confirming the demand and penalties were set aside, and the appeals were allowed with any necessary relief.</description>
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      <description>The Tribunal held that overriding commission received by the appellants in foreign currency qualifies as saving of foreign exchange, exempt from service tax. Relying on a precedent involving a similar issue, the Tribunal found the demand by the Service Tax Department unsustainable. The orders confirming the demand and penalties were set aside, and the appeals were allowed with any necessary relief.</description>
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