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2010 (6) TMI 285 - AT - Service TaxClearing and forwarding services - the appellant was rendering 'clearing and forwarding services' to their customer and that certain expenses incurred by the former had been recovered from the latter. The case of the revenue is that these expenses which were reimbursed by their customer were also to be added to the taxable value of clearing and forwarding services under section 67 of the Finance Act, 1994. Circular No. 119/13/2009-ST, dated 21.12.2009 indicates that even in department circles, view which prevailed during material period was against inclusion of reimbursement charges in taxable value of taxable services. Held that - assesese had made out a prima facie case for waiver of pre deposit of amount.
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