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    <title>2017 (11) TMI 1277 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held the appellant liable for service tax on commission and incentives received under business auxiliary service only from 16/06/2005 onwards. Reimbursable expenditures were excluded from the taxable value based on documentary evidence. The Tribunal determined that incentives were taxable along with commission and set aside penalties imposed under Section 80 due to the complexity of the issues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351398</link>
      <description>The Tribunal held the appellant liable for service tax on commission and incentives received under business auxiliary service only from 16/06/2005 onwards. Reimbursable expenditures were excluded from the taxable value based on documentary evidence. The Tribunal determined that incentives were taxable along with commission and set aside penalties imposed under Section 80 due to the complexity of the issues.</description>
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