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    <title>2021 (10) TMI 848 - CESTAT CHENNAI</title>
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    <description>The Supreme Court held that postal and courier charges incurred during the provision of Banking and other Financial Services, being reimbursable expenses, are not includible in the taxable value for service tax liability. The decision overturned the lower authorities&#039; rulings and set a precedent for similar cases, providing relief to the appellant and clarifying the treatment of such charges in service tax assessments.</description>
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      <description>The Supreme Court held that postal and courier charges incurred during the provision of Banking and other Financial Services, being reimbursable expenses, are not includible in the taxable value for service tax liability. The decision overturned the lower authorities&#039; rulings and set a precedent for similar cases, providing relief to the appellant and clarifying the treatment of such charges in service tax assessments.</description>
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