https://www.taxtmi.com/caselaws?id=243341 Reimbursements towards petrol, kerosene, telephone, electricity, transportation and miscellaneous expenses are included in the assessable value for service tax where they form part of the gross amount received for rendering the service; costs of inputs, input services and related expenses cannot be artificially separated as reimbursable exclusions. The demand on merits is therefore sustained, along with interest. Penalty under Section 76 may, however, be waived where the assessee held a bona fide belief and conflicting decisions existed on the taxability of reimbursements, in which case Section 80 can be applied to grant relief from penalty. en-us Fri, 11 Oct 2013 00:00:00 +0530 Thu, 30 Jan 2014 06:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243341 Reimbursements towards petrol, kerosene, telephone, electricity, transportation and miscellaneous expenses are included in the assessable value for service tax where they form part of the gross amount received for rendering the service; costs of inputs, input services and related expenses cannot be artificially separated as reimbursable exclusions. The demand on merits is therefore sustained, along with interest. Penalty under Section 76 may, however, be waived where the assessee held a bona fide belief and conflicting decisions existed on the taxability of reimbursements, in which case Section 80 can be applied to grant relief from penalty. Case-Laws Service Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243341