https://www.taxtmi.com/forum/issue?id=110350 Whether service tax applies to separately invoiced toll charged by a GTA hinges on whether toll is consideration or a reimbursable expense. Historically toll reimbursements were excluded from taxable gross amount and service tax applied only to freight; an amendment later included reimbursable expenditures within taxable value. The Board's circular and tribunal precedents treat tolls deposited with government or collected as a sovereign function as not attracting service tax; the issue is pending higher court adjudication. en-us Sat, 14 May 2016 10:30:22 +0530 Thu, 23 Jan 2025 15:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110350 Whether service tax applies to separately invoiced toll charged by a GTA hinges on whether toll is consideration or a reimbursable expense. Historically toll reimbursements were excluded from taxable gross amount and service tax applied only to freight; an amendment later included reimbursable expenditures within taxable value. The Board's circular and tribunal precedents treat tolls deposited with government or collected as a sovereign function as not attracting service tax; the issue is pending higher court adjudication. Discussion-Forum Service Tax Sat, 14 May 2016 10:30:22 +0530 https://www.taxtmi.com/forum/issue?id=110350