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    <title>Applicability of Service tax on reimbusements of expenses</title>
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    <description>Actual out of pocket expenses incurred on behalf of the service recipient and evidenced by facts and circumstances are not liable to service tax, whereas amounts treated as part of service consideration are taxable; reimbursements for materials are distinct and generally excluded from service tax, and values should not be artificially bifurcated to avoid tax.</description>
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      <description>Actual out of pocket expenses incurred on behalf of the service recipient and evidenced by facts and circumstances are not liable to service tax, whereas amounts treated as part of service consideration are taxable; reimbursements for materials are distinct and generally excluded from service tax, and values should not be artificially bifurcated to avoid tax.</description>
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