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    <title>2024 (2) TMI 1305 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Order-in-Original, concluding that the expenses incurred by the NBFC in providing gold loans were already included in the gross transaction value and subject to service tax. The Revenue&#039;s appeal was dismissed due to a lack of evidence supporting the separate recovery of expenses from customers, rendering the appeal meritless.</description>
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      <description>The Tribunal upheld the Order-in-Original, concluding that the expenses incurred by the NBFC in providing gold loans were already included in the gross transaction value and subject to service tax. The Revenue&#039;s appeal was dismissed due to a lack of evidence supporting the separate recovery of expenses from customers, rendering the appeal meritless.</description>
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