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2017 (7) TMI 450 - AT - Service TaxValuation - Reimbursement expenses - reimbursements received from the service-recipient - includibility - business, auxiliary services - repair and maintenance service - Held that: - In every service which is provided to the service recipient the contribution of the manpower always exist. Without the manpower no service can be provided. Therefore, the so-called reimbursable expenses are part and parcel of the gross value of the service. Therefore, the same is includible in the gross value of the service and chargeable to service tax - appeal dismissed - decided against appellant-
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