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2008 (2) TMI 26 - CESTAT BANGALOREServices by foreign service provider – SCN has actually invoked liability on the service provided by “Consulting Engineer” service & it does not refer to any other service such as Chartered Accountant Service, Commercial Training Service, etc. Therefore demand is beyond the scope of SCN – “out of pocket expenses” – DGFT and Board have clarified that “out of pocket expenses” reimbursed on actual basis are not includable in the value of the Service Tax – interest and penalty can’t be levied
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