https://www.taxtmi.com/caselaws?id=249289 Reimbursed godown rent, loading and unloading charges, and transportation expenses incurred in clearing and forwarding agency work were treated as pure-agent payments because the principals bore the underlying obligation and the bills stood in their names. On that basis, the reimbursements were not part of the consideration for the service and were not includible in the assessable value. Rule 5 of the Service Tax Valuation Rules could not be used to add such reimbursable s to taxable value where the rule would extend beyond Section 67 of the Finance Act, 1994. The demand based on those inclusions was unsustainable. en-us Fri, 23 May 2014 00:00:00 +0530 Fri, 03 Jul 2015 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249289 Reimbursed godown rent, loading and unloading charges, and transportation expenses incurred in clearing and forwarding agency work were treated as pure-agent payments because the principals bore the underlying obligation and the bills stood in their names. On that basis, the reimbursements were not part of the consideration for the service and were not includible in the assessable value. Rule 5 of the Service Tax Valuation Rules could not be used to add such reimbursable s to taxable value where the rule would extend beyond Section 67 of the Finance Act, 1994. The demand based on those inclusions was unsustainable. Case-Laws Service Tax Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249289