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    <title>2017 (2) TMI 1485 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellant, a Clearing and Forwarding Agency, in a dispute over service tax. The Tribunal held that the appellant was not liable to pay service tax on reimbursable expenditure for arranging transport based on the contractual agreement. The decision emphasized the need for verification of excluded amounts by jurisdictional officers and referenced previous cases to support the exclusion of such amounts from the assessable value for tax calculation.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of the appellant, a Clearing and Forwarding Agency, in a dispute over service tax. The Tribunal held that the appellant was not liable to pay service tax on reimbursable expenditure for arranging transport based on the contractual agreement. The decision emphasized the need for verification of excluded amounts by jurisdictional officers and referenced previous cases to support the exclusion of such amounts from the assessable value for tax calculation.</description>
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