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    <title>2018 (8) TMI 698 - CESTAT NEW DELHI</title>
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    <description>Service tax on distributor commission was examined in light of an earlier Tribunal ruling that distinguished commission linked to the distributor&#039;s own purchases from commission attributable to the sales group sponsored by the distributor. The Tribunal noted that exemption eligibility and limitation had to be tested separately on the facts of each case, and because the present dispute was covered by that reasoning, the matter was remanded for fresh adjudication by the Original Authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=365226</link>
      <description>Service tax on distributor commission was examined in light of an earlier Tribunal ruling that distinguished commission linked to the distributor&#039;s own purchases from commission attributable to the sales group sponsored by the distributor. The Tribunal noted that exemption eligibility and limitation had to be tested separately on the facts of each case, and because the present dispute was covered by that reasoning, the matter was remanded for fresh adjudication by the Original Authority.</description>
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