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    <title>2015 (9) TMI 418 - BOMBAY HIGH COURT</title>
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    <description>A belated jurisdictional objection raised for the first time before the Tribunal was rejected because it was unsupported by material showing that the notice or adjudication was issued by an unauthorised officer, and the record reflected acquiescence in the process. A separate challenge to taxability of alleged reimbursable expenses also failed because the assessee did not prove that the recoveries were confined to statutory levies paid on behalf of clients; the findings showed excess collections and no reliable evidence of exclusion from service tax. The analysis treats both issues as factual and record-based, with no perversity or substantial question of law arising.</description>
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    <pubDate>Mon, 12 Jan 2015 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=263750</link>
      <description>A belated jurisdictional objection raised for the first time before the Tribunal was rejected because it was unsupported by material showing that the notice or adjudication was issued by an unauthorised officer, and the record reflected acquiescence in the process. A separate challenge to taxability of alleged reimbursable expenses also failed because the assessee did not prove that the recoveries were confined to statutory levies paid on behalf of clients; the findings showed excess collections and no reliable evidence of exclusion from service tax. The analysis treats both issues as factual and record-based, with no perversity or substantial question of law arising.</description>
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      <pubDate>Mon, 12 Jan 2015 00:00:00 +0530</pubDate>
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