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    <description>The Tribunal allowed the appeal, setting aside the impugned order. It held that the expenses in dispute, charged separately from consideration, should be considered as in pursuance of &#039;pure agency&#039; and not liable to tax for the provision of service. The Tribunal emphasized the importance of evaluating expenses in accordance with legal provisions and judicial interpretations to accurately determine the taxable value of services.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order. It held that the expenses in dispute, charged separately from consideration, should be considered as in pursuance of &#039;pure agency&#039; and not liable to tax for the provision of service. The Tribunal emphasized the importance of evaluating expenses in accordance with legal provisions and judicial interpretations to accurately determine the taxable value of services.</description>
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