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2017 (10) TMI 1288 - AT - Service TaxBusiness Auxiliary Service - commission received from M/s E-BIZ .COM Pvt. Ltd. - Online Information and data processing and retrieval services - Held that: - when the appellant was paying service tax on the full amount which receives through the receipt and the amount received by the agents are already taxed then no further liability of service tax arose - appellant is not liable to pay service tax as the service tax is already paid by M/s E-biz.Com - appeal allowed - decided in favor of appellant.
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