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2023 (10) TMI 499 - AT - Service TaxLevy of Service tax - certain expenses reimbursed by the principal during the period October, 2009 to March, 2010 - appellant providing clearing and forwarding agent services and are registered with the Department - HELD THAT:- The issue herein is arising by way of periodical SCN. Earlier also the same issue of the same Appellant has been considered by this Bench in M/S CRYSTAL MARKETING CORPORATION VERSUS COMMISSIONER OF CENTRAL TAX [2019 (6) TMI 1496 - CESTAT HYDERABAD], where the Tribunal held In the present case, the show-cause notice clearly indicates that the disputed amounts are reimbursable expenses, therefore no service tax can be levied on such reimbursable expenses. In view of the precedent Order of this Tribunal in favour of the Appellant on the same issue, the appeal is allowed.
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