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    <title>2021 (11) TMI 660 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order, ruling that electricity charges reimbursed on an actual basis under the contract should not be included in the gross value of the service. The decision was based on contractual terms and legal precedents, establishing that the appellant was entitled to exclude these charges from the assessable value for taxation purposes. The Tribunal&#039;s decision aligned with previous cases and provided a definitive resolution to the issue at hand.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order, ruling that electricity charges reimbursed on an actual basis under the contract should not be included in the gross value of the service. The decision was based on contractual terms and legal precedents, establishing that the appellant was entitled to exclude these charges from the assessable value for taxation purposes. The Tribunal&#039;s decision aligned with previous cases and provided a definitive resolution to the issue at hand.</description>
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