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    <description>The Tribunal allowed the appeal of a Clearing and Forwarding Agent, holding that reimbursements received should not be included in the taxable value for Service Tax purposes. The decision aligned with established legal principles and previous judgments, setting aside the Commissioner&#039;s order and providing consequential relief to the appellant.</description>
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      <description>The Tribunal allowed the appeal of a Clearing and Forwarding Agent, holding that reimbursements received should not be included in the taxable value for Service Tax purposes. The decision aligned with established legal principles and previous judgments, setting aside the Commissioner&#039;s order and providing consequential relief to the appellant.</description>
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