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    <title>Reimbursement of expenses paid abroad</title>
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    <description>Reimbursement of foreign regulatory registration fees is contested: one position treats such reimbursements as non taxable because the services are statutory, consumed outside India, and tied to exported goods; the opposing position treats the foreign associate as a distinct person and contends the reimbursed fees are consideration for services taxable under the Reverse Charge Mechanism, with related debate on CENVAT credit and reliance on tribunal decisions and Board circulars.</description>
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      <description>Reimbursement of foreign regulatory registration fees is contested: one position treats such reimbursements as non taxable because the services are statutory, consumed outside India, and tied to exported goods; the opposing position treats the foreign associate as a distinct person and contends the reimbursed fees are consideration for services taxable under the Reverse Charge Mechanism, with related debate on CENVAT credit and reliance on tribunal decisions and Board circulars.</description>
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