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    <title>2018 (2) TMI 648 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the services provided by the Appellant fell under Business Auxiliary Service (BAS), and the commission/incentives received from Computer Reservation System (CRS) companies were chargeable to service tax under BAS. The demand was limited to the normal limitation period, with no penalty imposed on the Appellants. The matter was remanded for computation, and the appeals were disposed of accordingly.</description>
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    <pubDate>Wed, 27 Dec 2017 00:00:00 +0530</pubDate>
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      <title>2018 (2) TMI 648 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=355227</link>
      <description>The Tribunal held that the services provided by the Appellant fell under Business Auxiliary Service (BAS), and the commission/incentives received from Computer Reservation System (CRS) companies were chargeable to service tax under BAS. The demand was limited to the normal limitation period, with no penalty imposed on the Appellants. The matter was remanded for computation, and the appeals were disposed of accordingly.</description>
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      <pubDate>Wed, 27 Dec 2017 00:00:00 +0530</pubDate>
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