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2018 (9) TMI 577 - AT - Service TaxBusiness Auxiliary Service - appellant acts as a distributor and receiving commission from his client - benefit of cum-tax - Held that:- Since, there is clear provision under Sub-Section(2) of Section 67 whatever amount was received as service charges it is to be treated as inclusive of service Tax, hence cum- Tax benefit is available to the appellant - benefit of cum-tax extended - appeal allowed - decided in favor of appellant.
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