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    <title>2021 (3) TMI 614 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the impugned order, ruling in favor of the appellant. It concluded that reimbursed expenses should not be included in the gross taxable value for service tax purposes, aligning with the precedent in Intercontinental Consultants and Technocrats Pvt Ltd. Additionally, the Tribunal determined that service tax paid under the reverse charge mechanism and later adjusted with commissions is not recoverable under Section 73A(2) of the Finance Act, 1994, following the precedent in Bajaj Allianz Life Insurance Company Ltd. The appeal was allowed, granting consequential relief as per law.</description>
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    <pubDate>Wed, 25 Nov 2020 00:00:00 +0530</pubDate>
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      <title>2021 (3) TMI 614 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=405286</link>
      <description>The Tribunal set aside the impugned order, ruling in favor of the appellant. It concluded that reimbursed expenses should not be included in the gross taxable value for service tax purposes, aligning with the precedent in Intercontinental Consultants and Technocrats Pvt Ltd. Additionally, the Tribunal determined that service tax paid under the reverse charge mechanism and later adjusted with commissions is not recoverable under Section 73A(2) of the Finance Act, 1994, following the precedent in Bajaj Allianz Life Insurance Company Ltd. The appeal was allowed, granting consequential relief as per law.</description>
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      <pubDate>Wed, 25 Nov 2020 00:00:00 +0530</pubDate>
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