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    <title>2018 (2) TMI 1114 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, a Manpower Recruitment and Supply Agency service, determining that the amount received towards reimbursement of advertisement charges constituted reimbursable expenses and should not be subject to service tax. The Tribunal emphasized that the appellant&#039;s primary service did not include providing advertisement services, and the advertisement charges were one-time expenses reimbursed on an actual basis. Citing a previous case precedent, the Tribunal set aside the service tax demand, allowing the appeal in favor of the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, a Manpower Recruitment and Supply Agency service, determining that the amount received towards reimbursement of advertisement charges constituted reimbursable expenses and should not be subject to service tax. The Tribunal emphasized that the appellant&#039;s primary service did not include providing advertisement services, and the advertisement charges were one-time expenses reimbursed on an actual basis. Citing a previous case precedent, the Tribunal set aside the service tax demand, allowing the appeal in favor of the appellant.</description>
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