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2018 (3) TMI 351 - AT - Service TaxValuation - pure agent - includibility - reimbursable expenses - Held that: - Revenue is unable to establish that sharing of charges is in connection with provision of infrastructure support service. There is also no agreement between subsidiary company and the respondent for procurement of any services - also, the recovery is no more or no less than the actual expenditure with no consideration involved. This is certified by Chartered Accountant. The respondent has not engaged in the provision of business support service as alleged and this challenge to the impugned order is without merit - appeal dismissed - decided against Revenue.
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