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    <title>2018 (3) TMI 1241 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the interpretation of gross value for service tax liability in advertising agency services. The Tribunal found that the charges paid to house owners for painting tea brands on house walls were not to be included in the gross value calculation for service tax, as the appellant did not benefit from these payments. The appeal was allowed, and the impugned order by the Commissioner of Customs, Central Excise (Appeals), Jaipur was deemed to lack merit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=357538</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning the interpretation of gross value for service tax liability in advertising agency services. The Tribunal found that the charges paid to house owners for painting tea brands on house walls were not to be included in the gross value calculation for service tax, as the appellant did not benefit from these payments. The appeal was allowed, and the impugned order by the Commissioner of Customs, Central Excise (Appeals), Jaipur was deemed to lack merit.</description>
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      <pubDate>Thu, 30 Nov 2017 00:00:00 +0530</pubDate>
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