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    <title>2018 (7) TMI 862 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellants, setting aside the demands for service tax on &#039;Agency Commission&#039; and &#039;Brokerage Commission.&#039; The Tribunal held that the &#039;Agency Commission&#039; had already been taxed and was not subject to further service tax. Additionally, the &#039;Brokerage Commission&#039; received by the appellants was deemed non-taxable under &#039;Business Auxiliary Service.&#039; Penalties under Section 76 and 78 of the Finance Act, 1994 were also overturned due to the lack of sustainable main demand. The appeal was allowed with consequential relief, if any.</description>
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    <pubDate>Wed, 11 Jul 2018 00:00:00 +0530</pubDate>
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      <title>2018 (7) TMI 862 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=363554</link>
      <description>The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellants, setting aside the demands for service tax on &#039;Agency Commission&#039; and &#039;Brokerage Commission.&#039; The Tribunal held that the &#039;Agency Commission&#039; had already been taxed and was not subject to further service tax. Additionally, the &#039;Brokerage Commission&#039; received by the appellants was deemed non-taxable under &#039;Business Auxiliary Service.&#039; Penalties under Section 76 and 78 of the Finance Act, 1994 were also overturned due to the lack of sustainable main demand. The appeal was allowed with consequential relief, if any.</description>
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      <pubDate>Wed, 11 Jul 2018 00:00:00 +0530</pubDate>
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