https://www.taxtmi.com/caselaws?id=3446 For clearing and forwarding agent services, taxable value is confined to the gross remuneration or commission received and does not extend to separate reimbursable expenses such as loading and unloading, freight, telephone, postage, courier, stationery, computer-related, repacking, travel and internet charges. The governing valuation rule was applied on the basis that only the consideration for the service forms part of the taxable value, and expense items not included in the commission cannot be added. On that principle, the disputed expense components were held not includible, and service tax was payable only on the commission received. en-us Mon, 15 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3446 For clearing and forwarding agent services, taxable value is confined to the gross remuneration or commission received and does not extend to separate reimbursable expenses such as loading and unloading, freight, telephone, postage, courier, stationery, computer-related, repacking, travel and internet charges. The governing valuation rule was applied on the basis that only the consideration for the service forms part of the taxable value, and expense items not included in the commission cannot be added. On that principle, the disputed expense components were held not includible, and service tax was payable only on the commission received. Case-Laws Service Tax Mon, 15 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3446