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    <title>2018 (5) TMI 722 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, a finance broker, in a case concerning the interpretation of taxable business auxiliary service. The Tribunal held that the appellant&#039;s activities did not meet the criteria for business auxiliary service as they did not act as an agency or commission agent and the consideration received was not linked to the sale of a product or service. Consequently, the impugned order was set aside, and the appellant was found not liable for service tax.</description>
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      <title>2018 (5) TMI 722 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=360158</link>
      <description>The Tribunal ruled in favor of the appellant, a finance broker, in a case concerning the interpretation of taxable business auxiliary service. The Tribunal held that the appellant&#039;s activities did not meet the criteria for business auxiliary service as they did not act as an agency or commission agent and the consideration received was not linked to the sale of a product or service. Consequently, the impugned order was set aside, and the appellant was found not liable for service tax.</description>
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      <pubDate>Wed, 02 May 2018 00:00:00 +0530</pubDate>
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