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    <title>2018 (7) TMI 1788 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that no service tax is payable on the commission retained from toll collection services, citing precedents from similar cases. The appellant was relieved from the disputed tax liability and penalties, aligning with established principles governing service tax liability in toll collection scenarios. The judgment emphasizes the importance of consistency in interpreting tax laws and upholding precedents for fair application of tax regulations.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that no service tax is payable on the commission retained from toll collection services, citing precedents from similar cases. The appellant was relieved from the disputed tax liability and penalties, aligning with established principles governing service tax liability in toll collection scenarios. The judgment emphasizes the importance of consistency in interpreting tax laws and upholding precedents for fair application of tax regulations.</description>
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