https://www.taxtmi.com/caselaws?id=32281 Reimbursements of actual out-of-pocket expenses to agents, including office, telephone, travelling, boarding and lodging costs, are not includible in the gross value of taxable service unless the prescribed conditions are examined and satisfied on evidence. The record showed that the factual basis for treating the reimbursements as taxable had not been fully assessed, and the gratuity component also required reconsideration on proper evidence. The dispute was therefore sent back for de novo examination, with the assessee to be given an opportunity to produce supporting material and the contested tax components to be re-determined in accordance with law. en-us Mon, 19 Jan 2009 00:00:00 +0530 Fri, 19 Jun 2009 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32281 Reimbursements of actual out-of-pocket expenses to agents, including office, telephone, travelling, boarding and lodging costs, are not includible in the gross value of taxable service unless the prescribed conditions are examined and satisfied on evidence. The record showed that the factual basis for treating the reimbursements as taxable had not been fully assessed, and the gratuity component also required reconsideration on proper evidence. The dispute was therefore sent back for de novo examination, with the assessee to be given an opportunity to produce supporting material and the contested tax components to be re-determined in accordance with law. Case-Laws Service Tax Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32281