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2017 (6) TMI 684 - AT - Service TaxValuation - Surplus & Incidental Income - includibility - Held that: - It is argued that the said issues have been settled in the case of Commissioner of Service Tax Versus M/s. Sangamitra Services Agency [2013 (7) TMI 862 - MADRAS HIGH COURT], where it was held that it is difficult to hold that the gross amount of remuneration/commission would nevertheless include expenditure incurred by the assessee providing the services; that all incidental charges for running of the business would also form part of the remuneration or Commission - appeal allowed - decided in favor of appellant.
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