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    <title>2018 (8) TMI 1686 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the decision of the Adjudicating Authority and Commissioner (Appeals) in a tax case concerning commission income from a foreign entity. Despite the lack of a specific contract, the Tribunal ruled in favor of the appellant, holding that their services met the conditions for export services under the Export of Services Rules of 2005. Emphasizing the precedent and relevant circular, the Tribunal found the appellant&#039;s services to be non-taxable under business auxiliary services, setting aside the earlier order and allowing the appeal.</description>
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    <pubDate>Thu, 23 Aug 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=366214</link>
      <description>The Tribunal overturned the decision of the Adjudicating Authority and Commissioner (Appeals) in a tax case concerning commission income from a foreign entity. Despite the lack of a specific contract, the Tribunal ruled in favor of the appellant, holding that their services met the conditions for export services under the Export of Services Rules of 2005. Emphasizing the precedent and relevant circular, the Tribunal found the appellant&#039;s services to be non-taxable under business auxiliary services, setting aside the earlier order and allowing the appeal.</description>
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      <pubDate>Thu, 23 Aug 2018 00:00:00 +0530</pubDate>
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