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2017 (1) TMI 1365 - AT - Service TaxValuation - Clearing and Forwarding services - reimbursement on account of actual expenses incurred on behalf of the principle, whether liable to tax or not? - Held that: - remuneration or commission received by the agent for providing C&F Service should alone be considered as gross amount for computation of the service tax liability and that since the service tax statute does not provide for inclusion of reimbursable exposes therein, the same should be outside the scope and purview of Levy of Service tax - demand set aside - appeal dismissed - decided against Revenue.
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