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    <title>2015 (11) TMI 1356 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that reimbursable expenses like Traveling expenses, Hostel accommodation, and Telephone charges should not be included in the taxable value of Consulting Engineer services. It was decided that service tax should only apply to the gross value of taxable services, excluding additional expenses reimbursed by clients. Additionally, the Tribunal found that the adjustment of excess paid service tax by the appellant was valid despite a procedural lapse in intimating the Jurisdictional Superintendent, as it was in line with relevant rules. The Tribunal allowed the appeal, providing relief to the appellant and setting aside the impugned order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=268547</link>
      <description>The Tribunal held that reimbursable expenses like Traveling expenses, Hostel accommodation, and Telephone charges should not be included in the taxable value of Consulting Engineer services. It was decided that service tax should only apply to the gross value of taxable services, excluding additional expenses reimbursed by clients. Additionally, the Tribunal found that the adjustment of excess paid service tax by the appellant was valid despite a procedural lapse in intimating the Jurisdictional Superintendent, as it was in line with relevant rules. The Tribunal allowed the appeal, providing relief to the appellant and setting aside the impugned order.</description>
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