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2018 (5) TMI 1233 - AT - Service TaxLiability of service tax - inclusion of reimbursable expenses - Held that: - Reimbursable expenses cannot be considered as amount charged by service provider, ‘for providing the taxable service’. Since, the appellant was entitled for receiving the actual expenses incurred by it, the same should not be included in the gross value for the purpose of payment of service tax, inasmuch as, such amount is not towards the consideration received for providing the taxable service - appeal allowed - decided in favor of appellant.
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