https://www.taxtmi.com/caselaws?id=203758 Reimbursement expenses incurred by a customs house agent were not treated as automatically includible in the taxable value for service tax. The circular on CHA services clarified that exclusion was available only where the service was properly authorised, not used for the CHA's own benefit, recovered strictly on an actual basis without mark-up, supported by evidence of nexus, separately identified, and free from miscellaneous out-of-pocket expenses. As the circular was clarificatory, it applied even to periods before its issuance. The matter was remitted for fresh adjudication after giving a reasonable opportunity of hearing. en-us Mon, 09 May 2011 00:00:00 +0530 Wed, 10 Sep 2014 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203758 Reimbursement expenses incurred by a customs house agent were not treated as automatically includible in the taxable value for service tax. The circular on CHA services clarified that exclusion was available only where the service was properly authorised, not used for the CHA's own benefit, recovered strictly on an actual basis without mark-up, supported by evidence of nexus, separately identified, and free from miscellaneous out-of-pocket expenses. As the circular was clarificatory, it applied even to periods before its issuance. The matter was remitted for fresh adjudication after giving a reasonable opportunity of hearing. Case-Laws Service Tax Mon, 09 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203758