https://www.taxtmi.com/caselaws?id=363480 Freight and reimbursable expenses were held not to form part of the taxable value of the services under the service definitions, valuation rules, circulars and judicial decisions considered by the adjudicating authority. The authority also examined jurisdiction and the sufficiency of the allegations in the notice before concluding that the demand was not sustainable on the merits. The Revenue failed to identify any legal or factual error justifying remand or interference, and a fresh adjudication was not warranted. The order dropping the demand was therefore upheld, and the attempt to revive the demand in appeal failed. en-us Wed, 20 Jun 2018 00:00:00 +0530 Fri, 13 Jul 2018 06:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363480 Freight and reimbursable expenses were held not to form part of the taxable value of the services under the service definitions, valuation rules, circulars and judicial decisions considered by the adjudicating authority. The authority also examined jurisdiction and the sufficiency of the allegations in the notice before concluding that the demand was not sustainable on the merits. The Revenue failed to identify any legal or factual error justifying remand or interference, and a fresh adjudication was not warranted. The order dropping the demand was therefore upheld, and the attempt to revive the demand in appeal failed. Case-Laws Service Tax Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363480