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    <title>2008 (1) TMI 71 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of Clearing and Forwarding Agents, holding that reimbursements for actual expenses should not be included in taxable value for service tax purposes. The Tribunal emphasized the distinction between service charges and reimbursements, aligning with Rule 6 of Service Tax Rules. Additionally, the Tribunal found the show cause notice issued beyond the limitation period under Section 73 of the Finance Act to be time-barred, further supporting the appellants&#039; case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=3859</link>
      <description>The Tribunal ruled in favor of Clearing and Forwarding Agents, holding that reimbursements for actual expenses should not be included in taxable value for service tax purposes. The Tribunal emphasized the distinction between service charges and reimbursements, aligning with Rule 6 of Service Tax Rules. Additionally, the Tribunal found the show cause notice issued beyond the limitation period under Section 73 of the Finance Act to be time-barred, further supporting the appellants&#039; case.</description>
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