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    <title>Service Tax Only on Service Fees; Exclude Out-of-Pocket Costs Like Travel and Mobile in Tax Calculation.</title>
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    <description>It is fairly well settled that service tax is liable only on the value of consideration received for providing the services. Out of pocket expenses which are in the nature of the conveyance, travel, mobile expenses etc. cannot be included for purpose of levy of service tax - AT</description>
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