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    <title>2019 (5) TMI 658 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, a sugar manufacturer, in a case concerning the interpretation of &#039;Business Auxiliary Service&#039; under service tax law for commission received from societies controlling sugarcane sale. The Tribunal held that the commission received did not constitute &#039;Business Auxiliary Service&#039; as it was akin to a discount rather than payment for specific services. Consequently, the service tax demand was set aside, providing clarity on the tax treatment of such transactions and establishing that not all commissions may fall within the taxable services ambit.</description>
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    <pubDate>Thu, 29 Nov 2018 00:00:00 +0530</pubDate>
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      <title>2019 (5) TMI 658 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=379930</link>
      <description>The Tribunal ruled in favor of the appellant, a sugar manufacturer, in a case concerning the interpretation of &#039;Business Auxiliary Service&#039; under service tax law for commission received from societies controlling sugarcane sale. The Tribunal held that the commission received did not constitute &#039;Business Auxiliary Service&#039; as it was akin to a discount rather than payment for specific services. Consequently, the service tax demand was set aside, providing clarity on the tax treatment of such transactions and establishing that not all commissions may fall within the taxable services ambit.</description>
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      <pubDate>Thu, 29 Nov 2018 00:00:00 +0530</pubDate>
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