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    <title>Service Tax not leviable on reimbursement charges</title>
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    <description>The CESTAT, Chennai held that amounts received as reimbursement of advertisement charges paid by the appellant for clients did not constitute taxable consideration where the expenses were one time outlays incurred on behalf of the client and recovered on an actual cost basis; relying on precedent that expressly reimbursable items invoiced at cost are pass through payments and fall outside the taxable ambit.</description>
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    <pubDate>Fri, 18 Aug 2023 08:48:39 +0530</pubDate>
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      <description>The CESTAT, Chennai held that amounts received as reimbursement of advertisement charges paid by the appellant for clients did not constitute taxable consideration where the expenses were one time outlays incurred on behalf of the client and recovered on an actual cost basis; relying on precedent that expressly reimbursable items invoiced at cost are pass through payments and fall outside the taxable ambit.</description>
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