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2016 (6) TMI 721 - AT - Service TaxValuation - inclusion of reimbursement of expenses for providing clearing and forwarding service - Held that:- when the reimbursements are part and parcel of the services provided and depress the value of consideration that shall be taken into consideration while determining the gross value of the services - Demand of service tax confirmed - levy of penalty waived - Decided partly in favor of assessee.
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