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    <title>2018 (3) TMI 194 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the department&#039;s appeal, ruling that reimbursable charges like telephone, fax, and telex expenses should be excluded from the computation of service tax liability. They emphasized that such charges, being reimbursable expenses, cannot be considered part of the taxable value for service tax calculation. The decision underscored the significance of adhering to established legal principles and considering the nature of expenses when determining taxable service values for service tax purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=356491</link>
      <description>The Tribunal dismissed the department&#039;s appeal, ruling that reimbursable charges like telephone, fax, and telex expenses should be excluded from the computation of service tax liability. They emphasized that such charges, being reimbursable expenses, cannot be considered part of the taxable value for service tax calculation. The decision underscored the significance of adhering to established legal principles and considering the nature of expenses when determining taxable service values for service tax purposes.</description>
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