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2009 (3) TMI 179 - AT - Service TaxValuation of taxable services – reimbursement of expenses – inclusion - The appellants are discharging their Service Tax liability on the amount calculated by them. While calculating the Service Tax liability, the appellant deducted the amount of reimbursements received by them under various heads like (i) Primary tonnage (arrival); (ii) Inter depot tonnage; (iii) Sales return tonnage; (iv) MD JIT Tonnage; (v) Secondary Tonnage (depot dispatch tons); (vi) District dispatch tonnage (vii) Miscellaneous expenses; (viii) EDP expenses; and (ix) Bank courier charges, etc. - It is the allegation of the Revenue that these are not reimbursable expenses and there is no evidence produced by the appellant for claiming such deductions. – held that - the entire issue needs to be reconsidered by the Adjudicating Authority, without expressing any opinion on the merits of the case. The impugned order is set aside and the appeal is allowed by way of remand to the Adjudicating Authority keeping all issues open, to reconsider the issue and pass an order on merits
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