https://www.taxtmi.com/caselaws?id=351755 Reimbursable expenditure recovered on an actual basis under a client arrangement was treated as outside the taxable value of advertising service because it was separately supported by purchase bills, invoices and contractual records, and was distinct from service charges. Section 67 of the Finance Act, 1994 continued to govern valuation by reference to the service rendered, and the Service Tax Valuation Rules did not create a fresh liability for amounts not forming part of the consideration. The exclusion was also stated to be covered by Notification No. 12/2003-ST dated 20.06.2003, with only the service charges forming the taxable value. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 27 Apr 2018 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351755 Reimbursable expenditure recovered on an actual basis under a client arrangement was treated as outside the taxable value of advertising service because it was separately supported by purchase bills, invoices and contractual records, and was distinct from service charges. Section 67 of the Finance Act, 1994 continued to govern valuation by reference to the service rendered, and the Service Tax Valuation Rules did not create a fresh liability for amounts not forming part of the consideration. The exclusion was also stated to be covered by Notification No. 12/2003-ST dated 20.06.2003, with only the service charges forming the taxable value. Case-Laws Service Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351755