https://www.taxtmi.com/caselaws?id=343726 The Tribunal allowed the assessees' appeal and dismissed the department's appeal. It held that reimbursable out-of-pocket expenses should not be included in the taxable value of services, aligning with previous judgments. Penalties under section 78 were also deemed unwarranted. The Tribunal set aside the impugned order, granting consequential reliefs to the assessees. en-us Tue, 23 May 2017 00:00:00 +0530 Thu, 04 Jan 2018 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343726 The Tribunal allowed the assessees' appeal and dismissed the department's appeal. It held that reimbursable out-of-pocket expenses should not be included in the taxable value of services, aligning with previous judgments. Penalties under section 78 were also deemed unwarranted. The Tribunal set aside the impugned order, granting consequential reliefs to the assessees. Case-Laws Service Tax Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343726