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    <title>2007 (12) TMI 156 - CESTAT  BANGALORE</title>
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    <description>Freight, loading and unloading charges, and other reimbursed expenses received by consignment sales agents were treated as not includible in the taxable value of the service. The Tribunal followed its earlier decision, in line with the Chennai Bench, that such reimbursements and incidental expenses are not to be added to the value of the taxable service. On that basis, the departmental view was found unsustainable and the inclusion of those expenses in the taxable base was rejected.</description>
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