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No service tax to be charged on payment made to lead generator on commission: CESTAT

January 5, 2019[2019] 101 408 (Mumbai - CESTAT)

GST/Excise/ST/VAT: Where assessee paid commission to 'lead generators' for marketing of its product, service rendered by 'lead generator' was not that of an 'insurance agent' and, therefore, said commission was not liable to be included in assessable value of assessee for discharge of service tax liability

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