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    <title>2019 (3) TMI 875 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that amounts received by the appellant from its subsidiary for &quot;Support Services of Business and Commerce&quot; were not mere reimbursements but shared expenses, making them liable for Service Tax. Payments for &quot;Renting of Immovable Properties services&quot; were also deemed taxable, except for specific expenses like electricity and telephone charges. The Tribunal remanded the matter for requantification of interest and penalties, considering the liabilities for Service Tax and exclusions for reimbursements. The judgment clarified the tax obligations, distinguishing between shared expenses and reimbursements for a fair assessment of liabilities.</description>
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    <pubDate>Tue, 12 Mar 2019 00:00:00 +0530</pubDate>
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      <title>2019 (3) TMI 875 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=376854</link>
      <description>The Tribunal held that amounts received by the appellant from its subsidiary for &quot;Support Services of Business and Commerce&quot; were not mere reimbursements but shared expenses, making them liable for Service Tax. Payments for &quot;Renting of Immovable Properties services&quot; were also deemed taxable, except for specific expenses like electricity and telephone charges. The Tribunal remanded the matter for requantification of interest and penalties, considering the liabilities for Service Tax and exclusions for reimbursements. The judgment clarified the tax obligations, distinguishing between shared expenses and reimbursements for a fair assessment of liabilities.</description>
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      <law>Service Tax</law>
      <pubDate>Tue, 12 Mar 2019 00:00:00 +0530</pubDate>
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