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    <title>2015 (9) TMI 533 - CESTAT CHENNAI</title>
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    <description>Service tax was held payable on the gross consideration received for clearing and forwarding services under a composite contract. Amounts described as VSAT allowances and delivery charges were treated as part of the taxable value, not deductible reimbursable es, because the transaction could not be split for tax purposes. The demand was therefore sustained and exclusion of the stated amounts was rejected.</description>
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      <description>Service tax was held payable on the gross consideration received for clearing and forwarding services under a composite contract. Amounts described as VSAT allowances and delivery charges were treated as part of the taxable value, not deductible reimbursable es, because the transaction could not be split for tax purposes. The demand was therefore sustained and exclusion of the stated amounts was rejected.</description>
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