https://www.taxtmi.com/caselaws?id=385763 Reimbursed expenditure towards godown rent, damage allowance, loading charges and demurrage charges was held not includible in the taxable value of C&F Agent service for the relevant period. The applicable valuation principle was that only the gross amount charged as consideration for the taxable service forms part of assessable value, while amounts incurred in the course of providing the service but not paid as quid pro quo are excluded. The later amendment including reimbursable expenditure was treated as a prospective change, confirming that such reimbursements were outside the pre-amendment value base. Service tax demand on these reimbursements was therefore unsustainable. en-us Thu, 12 Sep 2019 00:00:00 +0530 Fri, 13 Sep 2019 05:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385763 Reimbursed expenditure towards godown rent, damage allowance, loading charges and demurrage charges was held not includible in the taxable value of C&F Agent service for the relevant period. The applicable valuation principle was that only the gross amount charged as consideration for the taxable service forms part of assessable value, while amounts incurred in the course of providing the service but not paid as quid pro quo are excluded. The later amendment including reimbursable expenditure was treated as a prospective change, confirming that such reimbursements were outside the pre-amendment value base. Service tax demand on these reimbursements was therefore unsustainable. Case-Laws Service Tax Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385763