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    <title>2019 (1) TMI 1661 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that expenses such as Medical Services, expenses on vehicles, Dog Squad, Stationery Expenses, Telephone Charges, and accommodation provided to the service provider by the service receiver should not be included in the assessable value for the assessment of service tax. The Tribunal relied on precedents that reimbursable expenses paid to the service provider are not includable in the assessable value as per relevant rules, emphasizing that only consideration received by the service provider is relevant for service tax assessment.</description>
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    <pubDate>Wed, 09 Jan 2019 00:00:00 +0530</pubDate>
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      <description>The Tribunal ruled in favor of the appellant, holding that expenses such as Medical Services, expenses on vehicles, Dog Squad, Stationery Expenses, Telephone Charges, and accommodation provided to the service provider by the service receiver should not be included in the assessable value for the assessment of service tax. The Tribunal relied on precedents that reimbursable expenses paid to the service provider are not includable in the assessable value as per relevant rules, emphasizing that only consideration received by the service provider is relevant for service tax assessment.</description>
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      <pubDate>Wed, 09 Jan 2019 00:00:00 +0530</pubDate>
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