https://www.taxtmi.com/caselaws?id=355756 The Tribunal ruled that expenses incurred by a licensed Custom House Agent (CHA) and reimbursed by the client on an actual basis should be excluded from the taxable value for service tax calculation. Reimbursable expenses must meet specific criteria to be excluded, such as being incurred by the agent on behalf of the client without mark-up. The Tribunal emphasized that separately billed reimbursable expenses received on an actual basis should not be included in taxable amounts. Additionally, in a separate issue regarding short payment of duties under Steamer Agent Services, the penalty was waived due to reconciliation issues, not willful misstatement. The Tribunal set aside the impugned order and disposed of the appeal accordingly. en-us Mon, 07 Aug 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355756 The Tribunal ruled that expenses incurred by a licensed Custom House Agent (CHA) and reimbursed by the client on an actual basis should be excluded from the taxable value for service tax calculation. Reimbursable expenses must meet specific criteria to be excluded, such as being incurred by the agent on behalf of the client without mark-up. The Tribunal emphasized that separately billed reimbursable expenses received on an actual basis should not be included in taxable amounts. Additionally, in a separate issue regarding short payment of duties under Steamer Agent Services, the penalty was waived due to reconciliation issues, not willful misstatement. The Tribunal set aside the impugned order and disposed of the appeal accordingly. Case-Laws Service Tax Mon, 07 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355756