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    <title>2017 (1) TMI 1365 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s order in favor of the respondent, ruling that only remuneration or commission, not reimbursable expenses, should be considered for service tax computation for Clearing and Forwarding agents. The decision clarified that expenses reimbursed to the agent for services provided on behalf of the principal should not be part of the assessable value of services, emphasizing specific provisions in the Service Tax Rules. This judgment provides clarity on the treatment of reimbursable expenses in service tax calculations for C&amp;amp;F agents, ensuring compliance with relevant regulations.</description>
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    <pubDate>Fri, 02 Dec 2016 00:00:00 +0530</pubDate>
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      <title>2017 (1) TMI 1365 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=338285</link>
      <description>The Tribunal upheld the Commissioner&#039;s order in favor of the respondent, ruling that only remuneration or commission, not reimbursable expenses, should be considered for service tax computation for Clearing and Forwarding agents. The decision clarified that expenses reimbursed to the agent for services provided on behalf of the principal should not be part of the assessable value of services, emphasizing specific provisions in the Service Tax Rules. This judgment provides clarity on the treatment of reimbursable expenses in service tax calculations for C&amp;amp;F agents, ensuring compliance with relevant regulations.</description>
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      <pubDate>Fri, 02 Dec 2016 00:00:00 +0530</pubDate>
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