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    <title>2017 (8) TMI 549 - CESTAT MUMBAI</title>
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    <description>The Tribunal found that there was a violation of natural justice in passing an ex parte order due to inadequate hearing opportunities. The issue of reimbursement collected by the appellant from clients, in addition to service charges, was debated, with the appellant arguing that such reimbursements should not be subject to service tax. The Tribunal emphasized the need to consider the nature of costs in service provision and remanded the case to ensure the appellant receives adequate personal hearing opportunities, highlighting the importance of upholding natural justice principles in determining tax liabilities related to service reimbursements.</description>
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      <description>The Tribunal found that there was a violation of natural justice in passing an ex parte order due to inadequate hearing opportunities. The issue of reimbursement collected by the appellant from clients, in addition to service charges, was debated, with the appellant arguing that such reimbursements should not be subject to service tax. The Tribunal emphasized the need to consider the nature of costs in service provision and remanded the case to ensure the appellant receives adequate personal hearing opportunities, highlighting the importance of upholding natural justice principles in determining tax liabilities related to service reimbursements.</description>
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