https://www.taxtmi.com/caselaws?id=77301 Service tax was confined to the gross service charges billed for clearing and forwarding work, not to amounts separately recovered as reimbursable expenses paid on the client's behalf. Charges shown in the invoice as export dues, port dues and other statutory or port-related payments were treated as outside the taxable value because they were not part of the contractual service consideration and service tax had already been paid on the handling charges. In turnkey export arrangements, the governing trade notice also indicated that tax was payable only on the service component, including a prescribed portion of any lump sum amount. The reimbursed amounts were therefore excluded from tax, and the demand and penalty were not sustainable. en-us Wed, 25 Mar 2009 00:00:00 +0530 Mon, 06 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77301 Service tax was confined to the gross service charges billed for clearing and forwarding work, not to amounts separately recovered as reimbursable expenses paid on the client's behalf. Charges shown in the invoice as export dues, port dues and other statutory or port-related payments were treated as outside the taxable value because they were not part of the contractual service consideration and service tax had already been paid on the handling charges. In turnkey export arrangements, the governing trade notice also indicated that tax was payable only on the service component, including a prescribed portion of any lump sum amount. The reimbursed amounts were therefore excluded from tax, and the demand and penalty were not sustainable. Case-Laws Service Tax Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77301