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    <title>2019 (4) TMI 1270 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal filed by the manufacturers of Iron and Steel items, finding that the Service Tax liability should be calculated based on the gross Commission received, not on the TDS amount. The Tribunal set aside the penalties imposed by the Adjudicating Authority and Ld. Commissioner (Appeals), ruling in favor of the appellants and providing for any necessary relief.</description>
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      <description>The Tribunal allowed the appeal filed by the manufacturers of Iron and Steel items, finding that the Service Tax liability should be calculated based on the gross Commission received, not on the TDS amount. The Tribunal set aside the penalties imposed by the Adjudicating Authority and Ld. Commissioner (Appeals), ruling in favor of the appellants and providing for any necessary relief.</description>
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