https://www.taxtmi.com/caselaws?id=267084 The Appellate Tribunal CESTAT Bangalore held that reimbursement expenses should not be included in the assessable value of services provided, overturning the Commissioner's decision based on Rule 5(1) of the Service Tax (Determination of Value) Rules of 2006. Citing precedents, the Tribunal emphasized that such expenses are not part of the assessable value. However, concerns were raised about verifying the actual expenses incurred and distinguishing incentives paid to workers. The Tribunal remanded the case to the original authority for further verification, directing the appellant to address the incentive reimbursement issue. Both appeals were allowed for reexamination. en-us Wed, 02 Sep 2015 00:00:00 +0530 Thu, 29 Oct 2015 06:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267084 The Appellate Tribunal CESTAT Bangalore held that reimbursement expenses should not be included in the assessable value of services provided, overturning the Commissioner's decision based on Rule 5(1) of the Service Tax (Determination of Value) Rules of 2006. Citing precedents, the Tribunal emphasized that such expenses are not part of the assessable value. However, concerns were raised about verifying the actual expenses incurred and distinguishing incentives paid to workers. The Tribunal remanded the case to the original authority for further verification, directing the appellant to address the incentive reimbursement issue. Both appeals were allowed for reexamination. Case-Laws Service Tax Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267084