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    <title>2025 (5) TMI 1131 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad allowed the appeal against non-payment of service tax on amounts received by appellant comprising professional fees and reimbursable expenses. Following SC precedent in Intercontinental Consultants case, the tribunal held that taxable service value must be gross amount charged for service provided and cannot include reimbursement expenses unless specifically stated. SC had struck down Rule 5(1) as ultra vires Section 67 of Finance Act, 1994. Impugned orders set aside.</description>
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      <description>CESTAT Allahabad allowed the appeal against non-payment of service tax on amounts received by appellant comprising professional fees and reimbursable expenses. Following SC precedent in Intercontinental Consultants case, the tribunal held that taxable service value must be gross amount charged for service provided and cannot include reimbursement expenses unless specifically stated. SC had struck down Rule 5(1) as ultra vires Section 67 of Finance Act, 1994. Impugned orders set aside.</description>
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