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2018 (5) TMI 114 - AT - Service TaxBusiness Auxiliary Services - commission for providing the service of arranging loans from the financial institutions on behalf of the manufacturer - Held that: - the Commission received by Maruti Udyog Ltd. has already suffered service tax - the issue is covered by the judgment of this Tribunal in the case of SAI Service Station Ltd. [2013 (10) TMI 1155 - CESTAT MUMBAI], where it was held that demanding duty on the same amount again amounts to double taxation - appeal dismissed - decided against Revenue.
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