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    <title>2022 (9) TMI 6 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal by setting aside penalties imposed by the Ld. Commissioner but upheld the Service Tax liability. It clarified that tax liability was on commissions related to the volume purchase of products by distributor sales groups, following the precedent case law. The decision highlighted the interpretation of tax liability on commissions from network marketing companies and the applicability of the extended period of limitation.</description>
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      <description>The Tribunal allowed the appeal by setting aside penalties imposed by the Ld. Commissioner but upheld the Service Tax liability. It clarified that tax liability was on commissions related to the volume purchase of products by distributor sales groups, following the precedent case law. The decision highlighted the interpretation of tax liability on commissions from network marketing companies and the applicability of the extended period of limitation.</description>
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