Reimbursable expenses excluded from service tax value where binding High Court rulings had already settled the issue.

Reimbursable expenses collected by the assessee were held not includible in the taxable value for service tax, as the issue was treated as covered by binding High Court decisions excluding such expenses from the service tax base. Following that settled position, the impugned order was not sustained and the appeal was allowed in favour of the assessee.

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Issues: Whether reimbursable expenses collected by the appellant were includible in the taxable value for service tax.

Analysis: The issue was treated as covered by binding High Court decisions holding that reimbursable expenses are not liable to be included in the service tax base. Following that settled position, the impugned order was not sustained.

Conclusion: The issue was decided in favour of the assessee, and the appeal was allowed.

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