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2018 (9) TMI 1445 - AT - Service TaxValuation - includibility - whether amounts refunded by the petitioner, a registered “Forward Contract” service provides to its sub-brokers, before the due date of filing of returns, could be excluded from the gross value of consideration received for the taxable services provided? Held that:- The appellant have discharged the tax liability on the actual brokerage amounts received by them from the sub-brokers and there is no question of any reference or reliance to the initial invoices raised by them, which have subsequently been consolidated at the end of the month and the actual brokerage amounts stands reflected therein - appeal allowed - decided in favor of appellant.
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