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2017 (5) TMI 888

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..... this plea of the appellant in that case that the amount paid needs to be considered as cum tax value has been upheld by the Apex court in the case of COMMR. OF CEN. EXCISE & CUS., PATNA Versus M/s ADVANTAGE MEDIA CONSULTANT & ANR. [2008 (10) TMI 570 - SUPREME COURT] - Respectfully following the same, we hold that in the case in hand, our final order needs correction/rectification of mistake to the .....

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..... mission that the Bench has not addressed to this specific plea taken and submits that if his plea is allowed, the tax liability reduces from ₹ 1.38 crores to ₹ 1.28 crores approximately. 3. Learned departmental representative submits that the order has been correctly passed in this case by the Tribunal. 4. On careful consideration of the submissions made by both sides and perusal .....

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..... at after paragraph 7, the following paragraph shall be inserted:- 7.1 As regards the plea of the appellant that the tax liability needs to be recomputed, we find strong force in the submissions made, as the amount which has been received as commission by the appellant has to be considered as cum tax value and the tax liability needs to be recomputed as per the decision of the Tribunal in the .....

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