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    <title>2022 (4) TMI 990 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partially allowed the appeal challenging the liability of the Appellant to pay service tax on commission and discount amounts. The demand for service tax on the discount amount was set aside as it did not relate to services provided. However, the demand on the commission amount was upheld for the financial year 2013-14, citing lack of data for exemption under Notification No. 33/2012. The Tribunal considered agreements and relevant notifications in reaching its decision.</description>
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