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    <title>2018 (4) TMI 676 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Order-in-Appeal demanding service tax on commission received by the appellant for the years 2005-2009. The appellant&#039;s income shown as commission in the balance sheet was deemed taxable under &#039;Business Auxiliary Service&#039;. The Tribunal rejected the appellant&#039;s argument that the income was from selling goods of family concerns, emphasizing the company&#039;s separate legal identity from family members. This case underscores the importance of proper classification and documentation in financial records to determine tax liabilities accurately based on business transactions rather than personal dealings.</description>
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    <pubDate>Wed, 04 Apr 2018 00:00:00 +0530</pubDate>
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      <title>2018 (4) TMI 676 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=358565</link>
      <description>The Tribunal upheld the Order-in-Appeal demanding service tax on commission received by the appellant for the years 2005-2009. The appellant&#039;s income shown as commission in the balance sheet was deemed taxable under &#039;Business Auxiliary Service&#039;. The Tribunal rejected the appellant&#039;s argument that the income was from selling goods of family concerns, emphasizing the company&#039;s separate legal identity from family members. This case underscores the importance of proper classification and documentation in financial records to determine tax liabilities accurately based on business transactions rather than personal dealings.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 04 Apr 2018 00:00:00 +0530</pubDate>
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