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Supreme Court Decision: Service Tax on Reimbursable Expenses for Pure Agent Services Not Sustainable Pre-2015.

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....Valuation of services - pure agent services - getting certain reimbursements on account of salaries paid to their employees engaged in the work of recovery - In view of the above decision of the Hon’ble Supreme Court for the period prior to 2015 the demand or service tax in respect of reimbursable expenses cannot be sustained - AT....