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    <title>2019 (5) TMI 1483 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant, holding that service tax on travelling expenses charges during the provision of architect services is not payable. Citing precedent and the Supreme Court judgment in a similar case, the Tribunal emphasized that reimbursable expenditure should not be included in the value of taxable services. Penalties were not sustained due to the settled interpretation by the Supreme Court, with no fraud on the part of the assessee. The appeal was partly allowed based on established legal principles and precedents.</description>
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    <pubDate>Thu, 11 Apr 2019 00:00:00 +0530</pubDate>
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      <title>2019 (5) TMI 1483 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=380755</link>
      <description>The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant, holding that service tax on travelling expenses charges during the provision of architect services is not payable. Citing precedent and the Supreme Court judgment in a similar case, the Tribunal emphasized that reimbursable expenditure should not be included in the value of taxable services. Penalties were not sustained due to the settled interpretation by the Supreme Court, with no fraud on the part of the assessee. The appeal was partly allowed based on established legal principles and precedents.</description>
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      <pubDate>Thu, 11 Apr 2019 00:00:00 +0530</pubDate>
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