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2023 (9) TMI 1438 - CESTAT KOLKATALevy of service tax - Business Support service or not - whether appellant has not received any amount towards marketing agency agreement? - HELD THAT:- During the course of hearing of the Stay Petition by this Tribunal, a report was sought from the Commissioner, Jamshedpur to the effect that whether the appellant has received any amount towards marketing and consignment agency services and the said report has been submitted by the ld.Commissioner. It is evident from the records and the reports submitted by the ld.Commissioner, Jamshedpur that the appellant has not received any amount towards marketing agency agreement, therefore, the question of demanding service tax does not arise. There are no merit in the impugned order and the same is set aside - appeal allowed.
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