https://www.taxtmi.com/caselaws?id=362332 Franking charges paid to the postal department and later reimbursed by clients were held not to form part of the taxable value because the amounts did not accrue to the service provider as consideration and had no nexus with the taxable service. The rebate received from the postal department was treated as an incentive for using franking machines, not as commission or remuneration for promoting postal services, and therefore was not taxable as Business Auxiliary Service. The discussion follows the principle that only amounts linked to the taxable service and constituting consideration can be included in value, with corresponding demand and penalties unsustainable. en-us Wed, 20 Jun 2018 00:00:00 +0530 Wed, 13 Feb 2019 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362332 Franking charges paid to the postal department and later reimbursed by clients were held not to form part of the taxable value because the amounts did not accrue to the service provider as consideration and had no nexus with the taxable service. The rebate received from the postal department was treated as an incentive for using franking machines, not as commission or remuneration for promoting postal services, and therefore was not taxable as Business Auxiliary Service. The discussion follows the principle that only amounts linked to the taxable service and constituting consideration can be included in value, with corresponding demand and penalties unsustainable. Case-Laws Service Tax Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362332