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2017 (6) TMI 216 - AT - Service TaxBusiness auxiliary service - commission to broker in foreign currency - liability of tax - Held that: - the services alleged to have been received by appellant would need to be tested for determining the liability as alleged by tax authorities and confirmed in the impugned order - there has been no such determination of the nature of service and the coverage of the transaction between the overseas entities and the appellant within the framework of the Rules - matter remanded to the original authority for reconsideration - appeal allowed by way of remand.
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