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    <title>2025 (8) TMI 1142 - CESTAT CHENNAI</title>
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    <description>CESTAT held that the demand of service tax under reverse charge on the entire reimbursed overseas office expenses, framed as receipt of business support services and invoked under Rule 5(1) of the Service Tax (Determination of Value) Rules, was untenable except for amounts already conceded. The bench followed coordinate decisions, rejected contrary contentions and the need for fresh verification, and allowed the appeal by way of remand.</description>
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      <description>CESTAT held that the demand of service tax under reverse charge on the entire reimbursed overseas office expenses, framed as receipt of business support services and invoked under Rule 5(1) of the Service Tax (Determination of Value) Rules, was untenable except for amounts already conceded. The bench followed coordinate decisions, rejected contrary contentions and the need for fresh verification, and allowed the appeal by way of remand.</description>
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