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    <title>2018 (9) TMI 1593 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that reimbursable expenses cannot be included in the taxable value for service tax under Custom House Agent Service if the department alleges that the amount collected is for such expenses. Relying on a decision of the Honorable Apex Court, the Tribunal set aside the demand, finding it unsustainable. The appeal was allowed with consequential relief, clarifying the treatment of reimbursable expenses in service tax calculations and highlighting the significance of specific allegations and legal precedents in determining tax liability.</description>
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      <description>The Tribunal held that reimbursable expenses cannot be included in the taxable value for service tax under Custom House Agent Service if the department alleges that the amount collected is for such expenses. Relying on a decision of the Honorable Apex Court, the Tribunal set aside the demand, finding it unsustainable. The appeal was allowed with consequential relief, clarifying the treatment of reimbursable expenses in service tax calculations and highlighting the significance of specific allegations and legal precedents in determining tax liability.</description>
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