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2014 (1) TMI 717 - CESTAT NEW DELHIStay application - Demand of service tax - Consideration towards GTA service in question has already been deposited - Held that:- when the consideration was received by appellant and that was shared between the appellant and the truck owner that was again sought to be taxed as commission receipt from Business Auxiliary Service provided. It is surprising, how appropriation of income shall make the appropriation liable to tax since the consideration for service provided is only subject to taxation - Stay granted.
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