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    <description>Service tax collected from customers but not remitted to the Government remained payable, as the appellant&#039;s own records supported the demand and no material was produced to dispute the liability. By contrast, reimbursement expenditure incurred by the service provider on behalf of the service recipient was held not to form part of the taxable value, since genuine reimbursable expenses are excluded from valuation. The principal demand for unremitted tax was therefore maintained, while the demand relating to reimbursement was set aside.</description>
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      <description>Service tax collected from customers but not remitted to the Government remained payable, as the appellant&#039;s own records supported the demand and no material was produced to dispute the liability. By contrast, reimbursement expenditure incurred by the service provider on behalf of the service recipient was held not to form part of the taxable value, since genuine reimbursable expenses are excluded from valuation. The principal demand for unremitted tax was therefore maintained, while the demand relating to reimbursement was set aside.</description>
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