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    <title>2018 (7) TMI 1535 - CESTAT BANGALORE</title>
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    <description>The Tribunal dismissed the appeal, ruling that reimbursements made by the principal to the Clearing and Forwarding Agent for various expenses do not constitute a part of the amount chargeable to Service Tax. The decision was based on the interpretation that amounts calculated not for providing taxable services should not be included in the valuation for Service Tax, supported by relevant case law. The Tribunal found the judgments presented by the appellants persuasive, as the Department failed to provide any contrary judgment.</description>
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      <description>The Tribunal dismissed the appeal, ruling that reimbursements made by the principal to the Clearing and Forwarding Agent for various expenses do not constitute a part of the amount chargeable to Service Tax. The decision was based on the interpretation that amounts calculated not for providing taxable services should not be included in the valuation for Service Tax, supported by relevant case law. The Tribunal found the judgments presented by the appellants persuasive, as the Department failed to provide any contrary judgment.</description>
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