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    <title>2018 (2) TMI 144 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the Commissioner (Appeals)&#039;s decision, maintaining that reimbursable expenses, such as conveyance and courier charges, should not be included in the total value of taxable services for service tax liability. The Tribunal relied on previous decisions from the High Courts and Tribunals, emphasizing the importance of consistency in judicial decisions. The appeal was dismissed due to the settled legal position on the issue and the relatively small amount involved.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal against the Commissioner (Appeals)&#039;s decision, maintaining that reimbursable expenses, such as conveyance and courier charges, should not be included in the total value of taxable services for service tax liability. The Tribunal relied on previous decisions from the High Courts and Tribunals, emphasizing the importance of consistency in judicial decisions. The appeal was dismissed due to the settled legal position on the issue and the relatively small amount involved.</description>
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