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    <title>2016 (12) TMI 1530 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that reimbursed expenses in consulting engineering services are not to be included in the value of services for service tax purposes. The expenses were deemed unrelated to the services provided. Additionally, the demand for service tax on these expenses was found to be time-barred as the Revenue had previously dropped a similar demand due to limitation issues. Consequently, the appeal was allowed, and the demand for service tax on reimbursed expenses was rejected.</description>
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      <title>2016 (12) TMI 1530 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=336885</link>
      <description>The Tribunal held that reimbursed expenses in consulting engineering services are not to be included in the value of services for service tax purposes. The expenses were deemed unrelated to the services provided. Additionally, the demand for service tax on these expenses was found to be time-barred as the Revenue had previously dropped a similar demand due to limitation issues. Consequently, the appeal was allowed, and the demand for service tax on reimbursed expenses was rejected.</description>
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