2025 (2) TMI 266

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..... appellants from their group companies for expenses incurred on their behalf - reimbursements can be considered as 'consideration' for the purpose of levying service tax as per the Explanation to Section 67 of the Finance Act, 1994 or not - it was held by CESTAT that the reimbursement of expenses incurred by one entity on behalf of another, without the provision of a service, does not const .....

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