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Warehousing Charges and Reimbursable Expenses Excluded from Taxable Value u/r 6(8) of Service Tax Rules, 1994.

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Full Text of the Document

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....Valuation - Inclusion of warehousing charges and other reimbursables - mere act of reimbursement per se would not justify the contention of Revenue that the same was having the character of the remuneration or commission for the purpose of Rule 6(8) of Service Tax Rules, 1994 - not to be included - AT....