Reimbursable expenses excluded from taxable service value for Clearing & Forwarding Service

The Appellate Tribunal CESTAT, Chennai held that reimbursable expenses should not be included in the value of taxable service for 'Clearing & Forwarding Service', following the precedent set in Sangamitra Service Agency v. CCE [2008] 12 STT 103 (Chennai - CESTAT). The appeal was dismissed.

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The Appellate Tribunal CESTAT, Chennai ruled that reimbursable expenses are not to be included in the value of taxable service for 'Clearing & Forwarding Service'. The decision was based on a previous ruling in Sangamitra Service Agency v. CCE [2008] 12 STT 103 (Chennai - CESTAT). The appeal was rejected.

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