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    <title>2012 (7) TMI 441 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, held that reimbursed expenses should not be included in the value of services for the purpose of paying service tax in the case involving consulting engineering services. The Tribunal granted a waiver of pre-deposit of dues and stayed the recovery during the appeal, finding that the appellants had a bonafide belief that they need not pay service tax on reimbursed expenses, and that the expenses in question were not essential for providing consulting engineering services.</description>
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