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    <title>2019 (2) TMI 2002 - CESTAT ALLAHABAD</title>
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    <description>Reimbursable wages paid to labourers supplied under manpower recruitment or supply agency services were held not includible in the assessable value for service tax for the period before 14 May 2015. The Tribunal applied the Supreme Court ruling that reimbursable expenses could be added to the taxable base only from that date, and therefore Rule 5 of the Service Tax Valuation Rules, 2006 could not justify inclusion for the earlier period. The impugned order was set aside as unsustainable against the assessee.</description>
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      <description>Reimbursable wages paid to labourers supplied under manpower recruitment or supply agency services were held not includible in the assessable value for service tax for the period before 14 May 2015. The Tribunal applied the Supreme Court ruling that reimbursable expenses could be added to the taxable base only from that date, and therefore Rule 5 of the Service Tax Valuation Rules, 2006 could not justify inclusion for the earlier period. The impugned order was set aside as unsustainable against the assessee.</description>
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