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2012 (11) TMI 834 - AT - Service TaxTaxability of reimbursable expenses on travel local accommodation, etc. incurred by a Consulting Engineer – Following the decision of court in case of [Malabar Pvt Services Vs CCE 2007 (10) TMI 135 – CESTAT] Held that:- Such expenses would not form part of assessable value of services rendered by Consulting Engineers. In view of the clarification issued by CBEC and the decisions relied by the appellants, action of the appellant was bonafide and suppression cannot be alleged for invoking extended period of time for demanding such service tax - appeal allowed on this ground.
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