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    <title>2014 (3) TMI 76 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Revenue, holding that the expenses labeled as reimbursement were intricately linked to the value of services provided and should be included in the assessable value to prevent tax evasion. The Appellant&#039;s argument that these expenses were not part of gross receipts for services provided was rejected. The Tribunal directed the Appellant to deposit a specified amount in installments to comply with the service tax demand, penalties, and interest, with non-compliance leading to legal recovery by the Revenue.</description>
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