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    <title>2023 (9) TMI 413 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision, ruling that NSDL and CSDL fees are not subject to service tax. Additionally, the Tribunal determined that expenses reimbursed to representative liaison offices outside India were not taxable under service tax as they were for expenses incurred, not services rendered. The Department&#039;s appeal was dismissed based on these findings.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision, ruling that NSDL and CSDL fees are not subject to service tax. Additionally, the Tribunal determined that expenses reimbursed to representative liaison offices outside India were not taxable under service tax as they were for expenses incurred, not services rendered. The Department&#039;s appeal was dismissed based on these findings.</description>
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