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    <title>2019 (3) TMI 1218 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras dismissed the Revenue&#039;s appeal challenging the order of the Customs, Excise and Service Tax Appellate Tribunal. The Court held that reimbursement charges are liable to Service Tax under Section 67(1)(i) of the Finance Act, aligning with the Supreme Court&#039;s decision in a previous case. Emphasizing that reimbursable expenses should be included in the valuation of taxable services, the Court rejected the Revenue&#039;s argument and ruled against them. The judgment concluded that the Revenue&#039;s appeal lacked merit, and no costs were awarded.</description>
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    <pubDate>Thu, 28 Feb 2019 00:00:00 +0530</pubDate>
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      <title>2019 (3) TMI 1218 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=377197</link>
      <description>The High Court of Madras dismissed the Revenue&#039;s appeal challenging the order of the Customs, Excise and Service Tax Appellate Tribunal. The Court held that reimbursement charges are liable to Service Tax under Section 67(1)(i) of the Finance Act, aligning with the Supreme Court&#039;s decision in a previous case. Emphasizing that reimbursable expenses should be included in the valuation of taxable services, the Court rejected the Revenue&#039;s argument and ruled against them. The judgment concluded that the Revenue&#039;s appeal lacked merit, and no costs were awarded.</description>
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      <pubDate>Thu, 28 Feb 2019 00:00:00 +0530</pubDate>
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