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    <title>Re-imbursement of Expanses - deduction of amount received which are not directely relatable to the service rendered - Explanation 3 to Section 67</title>
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    <description>The tribunal held that Service Tax applies only to amounts received as consideration for services rendered; receipts representing expenditures not directly relatable to the service are not taxable. Because the factual linkage between receipts labelled as &quot;other incomes&quot; and the services required further documentary examination, the matter was remanded to the adjudicating authority for determination.</description>
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      <title>Re-imbursement of Expanses - deduction of amount received which are not directely relatable to the service rendered - Explanation 3 to Section 67</title>
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      <description>The tribunal held that Service Tax applies only to amounts received as consideration for services rendered; receipts representing expenditures not directly relatable to the service are not taxable. Because the factual linkage between receipts labelled as &quot;other incomes&quot; and the services required further documentary examination, the matter was remanded to the adjudicating authority for determination.</description>
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