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    <title>2018 (2) TMI 1116 - CESTAT CHENNAI</title>
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    <description>The Tribunal remanded the case to the adjudicating authority for further verification regarding whether the amount received by the appellant for infrastructure facilities should be included in the taxable value for C&amp;amp;F Agency services. The penalty imposed on the appellant was found unwarranted and set aside due to the appellant&#039;s good faith payment of the service tax liability. The case emphasizes the importance of clarifying the nature of reimbursable expenses for service tax purposes and the need for proper documentation and verification in such matters.</description>
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    <pubDate>Wed, 06 Dec 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=355695</link>
      <description>The Tribunal remanded the case to the adjudicating authority for further verification regarding whether the amount received by the appellant for infrastructure facilities should be included in the taxable value for C&amp;amp;F Agency services. The penalty imposed on the appellant was found unwarranted and set aside due to the appellant&#039;s good faith payment of the service tax liability. The case emphasizes the importance of clarifying the nature of reimbursable expenses for service tax purposes and the need for proper documentation and verification in such matters.</description>
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      <pubDate>Wed, 06 Dec 2017 00:00:00 +0530</pubDate>
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