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    <title>2023 (4) TMI 1134 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the commission on the fuel surcharge should not be included in the basic fare for Service Tax liability under Rule 6(7) of the Service Tax Rules, 1994. The Tribunal found the lower authorities&#039; interpretation incorrect, set aside the impugned order, and allowed the appeal with any consequential benefits. The decision emphasized that the basic fare should remain as indicated on the ticket, without alterations to include the commission on the fuel surcharge.</description>
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    <pubDate>Wed, 26 Apr 2023 00:00:00 +0530</pubDate>
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      <title>2023 (4) TMI 1134 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=437108</link>
      <description>The Tribunal ruled in favor of the appellant, determining that the commission on the fuel surcharge should not be included in the basic fare for Service Tax liability under Rule 6(7) of the Service Tax Rules, 1994. The Tribunal found the lower authorities&#039; interpretation incorrect, set aside the impugned order, and allowed the appeal with any consequential benefits. The decision emphasized that the basic fare should remain as indicated on the ticket, without alterations to include the commission on the fuel surcharge.</description>
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      <pubDate>Wed, 26 Apr 2023 00:00:00 +0530</pubDate>
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