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    <title>2023 (8) TMI 247 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals, determining that reimbursable expenses could be included in the gross taxable value under Rule 5(1) of Service Tax (Determination of Value) Rules, 2006, for the period from September 2004 to September 2005. The Tribunal relied on the interpretation of Section 67 of the Finance Act, 1994, and previous Supreme Court decisions, concluding that the appellant was not liable to discharge service tax on the charges collected from customers for P &amp;amp; T expenses.</description>
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      <description>The Tribunal allowed the appeals, determining that reimbursable expenses could be included in the gross taxable value under Rule 5(1) of Service Tax (Determination of Value) Rules, 2006, for the period from September 2004 to September 2005. The Tribunal relied on the interpretation of Section 67 of the Finance Act, 1994, and previous Supreme Court decisions, concluding that the appellant was not liable to discharge service tax on the charges collected from customers for P &amp;amp; T expenses.</description>
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