https://www.taxtmi.com/caselaws?id=206710 CESTAT held that the service provider under-declared taxable value by issuing separate invoices for service charges and purported reimbursements (transportation, loading/unloading, rent, salaries, electricity, telephone, stationery, courier, etc.), ruling such reimbursed costs are inputs/input services and cannot be treated as non-taxable reimbursements. The tribunal rejected the artificial bifurcation of service fees and reimbursable expenses and found no legal basis to exclude these costs from taxable value. en-us Mon, 08 Aug 2011 00:00:00 +0530 Thu, 21 Aug 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206710 CESTAT held that the service provider under-declared taxable value by issuing separate invoices for service charges and purported reimbursements (transportation, loading/unloading, rent, salaries, electricity, telephone, stationery, courier, etc.), ruling such reimbursed costs are inputs/input services and cannot be treated as non-taxable reimbursements. The tribunal rejected the artificial bifurcation of service fees and reimbursable expenses and found no legal basis to exclude these costs from taxable value. Case-Laws Service Tax Mon, 08 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206710