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    <title>2020 (1) TMI 423 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal remanded the case for fresh consideration as the Income Tax Authorities had already considered the Managing Director&#039;s entire remuneration as salary and taxed it accordingly, which could affect the liability for service tax on the commission earned. The appellant was granted the opportunity to contest the service tax demand, with other issues such as limitation left open for further examination.</description>
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      <description>The Tribunal remanded the case for fresh consideration as the Income Tax Authorities had already considered the Managing Director&#039;s entire remuneration as salary and taxed it accordingly, which could affect the liability for service tax on the commission earned. The appellant was granted the opportunity to contest the service tax demand, with other issues such as limitation left open for further examination.</description>
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