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    <title>2008 (1) TMI 72 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeals, ruling that only the commission related to the Clearing and Forwarding activity should be subject to service tax, excluding other reimbursements. Penalties were deemed unwarranted as the appellants genuinely believed reimbursements should not be included in the taxable service value. The decision aligned with previous Tribunal rulings, providing consequential relief to the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=3860</link>
      <description>The Tribunal allowed the appeals, ruling that only the commission related to the Clearing and Forwarding activity should be subject to service tax, excluding other reimbursements. Penalties were deemed unwarranted as the appellants genuinely believed reimbursements should not be included in the taxable service value. The decision aligned with previous Tribunal rulings, providing consequential relief to the appellants.</description>
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