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    <title>2023 (6) TMI 148 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that reimbursable expenses and brand owner surplus cannot be included in the assessable value of taxable service provided by the Appellant, in line with the decision of the Hon&#039;ble Apex Court. The impugned order was set aside, and the appeal was allowed. In another case, the Tribunal found a Show Cause Notice to be time-barred and set aside the impugned order, allowing the appeal with consequential relief. Both appeals were allowed, one based on limitation grounds and the other on the merits of including certain expenses in the taxable value of service provided by the Appellant.</description>
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    <pubDate>Fri, 28 Apr 2023 00:00:00 +0530</pubDate>
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      <title>2023 (6) TMI 148 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=438574</link>
      <description>The Tribunal held that reimbursable expenses and brand owner surplus cannot be included in the assessable value of taxable service provided by the Appellant, in line with the decision of the Hon&#039;ble Apex Court. The impugned order was set aside, and the appeal was allowed. In another case, the Tribunal found a Show Cause Notice to be time-barred and set aside the impugned order, allowing the appeal with consequential relief. Both appeals were allowed, one based on limitation grounds and the other on the merits of including certain expenses in the taxable value of service provided by the Appellant.</description>
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      <pubDate>Fri, 28 Apr 2023 00:00:00 +0530</pubDate>
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