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    <title>2018 (8) TMI 1225 - CESTAT BANGALORE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the Commissioner(Appeals) order upholding service tax on brokerage received for business promotion. The Tribunal found that the appellant&#039;s activities did not constitute &#039;Business Auxiliary Service&#039; and the received remuneration was a business incentive, not subject to service tax. Citing past precedents, the Tribunal ruled in favor of the assessee, setting aside the impugned order and allowing the appeals with consequential reliefs. The department&#039;s appeal was found to lack merit, and the decision was in line with previous cases.</description>
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    <pubDate>Tue, 31 Jul 2018 00:00:00 +0530</pubDate>
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      <title>2018 (8) TMI 1225 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=365753</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal against the Commissioner(Appeals) order upholding service tax on brokerage received for business promotion. The Tribunal found that the appellant&#039;s activities did not constitute &#039;Business Auxiliary Service&#039; and the received remuneration was a business incentive, not subject to service tax. Citing past precedents, the Tribunal ruled in favor of the assessee, setting aside the impugned order and allowing the appeals with consequential reliefs. The department&#039;s appeal was found to lack merit, and the decision was in line with previous cases.</description>
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      <pubDate>Tue, 31 Jul 2018 00:00:00 +0530</pubDate>
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