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    <title>2018 (2) TMI 843 - CESTAT NEW DELHI</title>
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    <description>The Tribunal at CESTAT New Delhi, comprising Hon&#039;ble Mr. Justice (Dr.) Satish Chandra and Hon&#039;ble Mr. B. Ravichandran, ruled in favor of the appellant, a Government-owned PSU, in a case concerning service tax liability under &quot;Business Auxiliary Service.&quot; The Tribunal found that the appellant&#039;s transactions with a company for selling CNG were on a principal-to-principal basis, not subject to service tax. Relying on previous judgments and the explicit terms of the agreement, the Tribunal set aside the tax liability, emphasizing that the appellant was not acting as an agent for the company.</description>
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    <pubDate>Mon, 12 Feb 2018 00:00:00 +0530</pubDate>
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      <title>2018 (2) TMI 843 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=355422</link>
      <description>The Tribunal at CESTAT New Delhi, comprising Hon&#039;ble Mr. Justice (Dr.) Satish Chandra and Hon&#039;ble Mr. B. Ravichandran, ruled in favor of the appellant, a Government-owned PSU, in a case concerning service tax liability under &quot;Business Auxiliary Service.&quot; The Tribunal found that the appellant&#039;s transactions with a company for selling CNG were on a principal-to-principal basis, not subject to service tax. Relying on previous judgments and the explicit terms of the agreement, the Tribunal set aside the tax liability, emphasizing that the appellant was not acting as an agent for the company.</description>
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      <pubDate>Mon, 12 Feb 2018 00:00:00 +0530</pubDate>
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