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    <title>2017 (11) TMI 547 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the inclusion of reimbursable expenses in the taxable value for service tax and rejected the appellant&#039;s claim of acting as a pure agent. The case was remanded for re-quantification of the service tax demand and reconsideration of penalties, with instructions for the adjudicating authority to consider additional evidence and hear the appellant. The appeal was partially allowed, with specific directions for further proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350668</link>
      <description>The Tribunal upheld the inclusion of reimbursable expenses in the taxable value for service tax and rejected the appellant&#039;s claim of acting as a pure agent. The case was remanded for re-quantification of the service tax demand and reconsideration of penalties, with instructions for the adjudicating authority to consider additional evidence and hear the appellant. The appeal was partially allowed, with specific directions for further proceedings.</description>
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      <pubDate>Wed, 27 Sep 2017 00:00:00 +0530</pubDate>
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