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    <title>2018 (9) TMI 180 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal confirmed the demand of service tax on amounts recovered by the appellant from service recipients, ruling that the expenses claimed as reimbursements were essential for service provision and should be included in the assessable value. The Tribunal held that such expenses constitute part of the gross value of services as per Section 67, and therefore, service tax is payable on the total amount charged for services provided. The Tribunal partially allowed the appeals, granting relief on penalties but upholding the tax liability on the disputed amounts.</description>
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    <pubDate>Wed, 01 Aug 2018 00:00:00 +0530</pubDate>
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      <title>2018 (9) TMI 180 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=366444</link>
      <description>The Tribunal confirmed the demand of service tax on amounts recovered by the appellant from service recipients, ruling that the expenses claimed as reimbursements were essential for service provision and should be included in the assessable value. The Tribunal held that such expenses constitute part of the gross value of services as per Section 67, and therefore, service tax is payable on the total amount charged for services provided. The Tribunal partially allowed the appeals, granting relief on penalties but upholding the tax liability on the disputed amounts.</description>
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      <pubDate>Wed, 01 Aug 2018 00:00:00 +0530</pubDate>
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