https://www.taxtmi.com/caselaws?id=31299 Reimbursable travel and other out-of-pocket expenses incurred by a service recipient for consulting engineers were held not to form part of the assessable value for service tax. The Tribunal followed prior decisions that excluded reimbursable expenses from the taxable value and noted that Board instructions also supported taxation only on the service fee, not on reimbursements. On that basis, the reimbursable charges were excluded from the taxable value and the demand could not be sustained. en-us Mon, 23 Jun 2008 00:00:00 +0530 Tue, 24 Nov 2015 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31299 Reimbursable travel and other out-of-pocket expenses incurred by a service recipient for consulting engineers were held not to form part of the assessable value for service tax. The Tribunal followed prior decisions that excluded reimbursable expenses from the taxable value and noted that Board instructions also supported taxation only on the service fee, not on reimbursements. On that basis, the reimbursable charges were excluded from the taxable value and the demand could not be sustained. Case-Laws Service Tax Mon, 23 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31299