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    <title>2020 (1) TMI 1232 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, a Clearing and Forwarding Agency, regarding the service tax liability on reimbursement amounts received for expenses beyond agreed service charges. The Tribunal held that the reimbursement amounts should not be included in the taxable value for service tax payment, citing precedents and a Delhi High Court case that challenged the valuation provisions. The Tribunal emphasized that the reimbursement amounts were not part of the gross value for service tax determination, ultimately setting aside the impugned order confirming the service tax demands.</description>
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      <title>2020 (1) TMI 1232 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=290730</link>
      <description>The Tribunal ruled in favor of the appellant, a Clearing and Forwarding Agency, regarding the service tax liability on reimbursement amounts received for expenses beyond agreed service charges. The Tribunal held that the reimbursement amounts should not be included in the taxable value for service tax payment, citing precedents and a Delhi High Court case that challenged the valuation provisions. The Tribunal emphasized that the reimbursement amounts were not part of the gross value for service tax determination, ultimately setting aside the impugned order confirming the service tax demands.</description>
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      <pubDate>Wed, 15 Jan 2020 00:00:00 +0530</pubDate>
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