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2008 (9) TMI 123 - AT - Service TaxIncludibility of reimbursements – payment made by service provider on behalf of service recipient, in course of rendering service - reimbursements are actually not towards the service rendered but they are only towards other expenditure incurred on behalf of the client by the service provider - Normally, the service provider incurs these expenditures in the interest of quicker service – therefore, reimbursements cannot be subjected to Service tax and not includible in taxable value
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