https://www.taxtmi.com/caselaws?id=355836 Amounts recovered on an actual basis as electricity reimbursement in a renting arrangement for a leased conveyor system were held not to form part of the assessable value for service tax, because they did not constitute consideration for the taxable service. The Tribunal followed its earlier view that electricity supplied to the recipient in such circumstances is outside the taxable service value and cannot be added to the service tax base. On that reasoning, inclusion of the electricity charges was unsustainable and the Revenue's challenge failed. en-us Tue, 30 Jan 2018 00:00:00 +0530 Tue, 20 Feb 2018 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355836 Amounts recovered on an actual basis as electricity reimbursement in a renting arrangement for a leased conveyor system were held not to form part of the assessable value for service tax, because they did not constitute consideration for the taxable service. The Tribunal followed its earlier view that electricity supplied to the recipient in such circumstances is outside the taxable service value and cannot be added to the service tax base. On that reasoning, inclusion of the electricity charges was unsustainable and the Revenue's challenge failed. Case-Laws Service Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355836