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    <title>Service Tax is not payable on reimbursable expenses</title>
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    <description>Service Tax is not payable on reimbursable expenses where the contract expressly segregates commission from reimbursable costs; specific items (accountant salary, godown keeper, steno, office maintenance, computer programmer salary, computer installation) identified as reimbursable were allowed as deductions and excluded from the taxable value.</description>
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