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2018 (5) TMI 671 - AT - Service TaxValuation - inclusion of reimbursement expenses - whether the amounts received as reimbursement by the C & F Agent from the principal is to be included in the taxable value for the purpose of calculation of service tax? - Held that: - the issue is already settled in the case of CST vs. M/s. Sangamitra Service Agency [2013 (7) TMI 862 - MADRAS HIGH COURT], where it was held that if a receipt is for reimbursing the expenditure incurred for the purpose, the mere act of reimbursement, per se, would not justify the contention of the Revenue that the same, having the character of the remuneration or commission, deserves to be included in the sum amount of remuneration / Commission - appeal dismissed - decided against Revenue.
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