https://www.taxtmi.com/caselaws?id=427798 The Tribunal dismissed both appeals filed by Revenue and SLP. It upheld the exclusion of octroi charges and electricity charges from the assessable value for the period before 14.05.2015, aligning with the Supreme Court's interpretation of reimbursable expenses. However, the Tribunal affirmed the inclusion of electricity charges in the assessable value post-14.05.2015, as SLP did not meet the criteria of a "pure agent." The cross-objection filed by SLP was also disposed of. en-us Wed, 14 Sep 2022 00:00:00 +0530 Wed, 03 Jan 2024 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427798 The Tribunal dismissed both appeals filed by Revenue and SLP. It upheld the exclusion of octroi charges and electricity charges from the assessable value for the period before 14.05.2015, aligning with the Supreme Court's interpretation of reimbursable expenses. However, the Tribunal affirmed the inclusion of electricity charges in the assessable value post-14.05.2015, as SLP did not meet the criteria of a "pure agent." The cross-objection filed by SLP was also disposed of. Case-Laws Service Tax Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427798