https://www.taxtmi.com/caselaws?id=437716 Whether reimbursements paid in connection with seconded personnel (hotel stay and school tuition fees) could be included in the taxable value of manpower services for April 2015 to June 2017 was the dominant issue. Applying SC authority on valuation under s.67 of the Finance Act, 1994, as affirmed in the ruling that only the "gross amount charged" as quid pro quo for the taxable service is includible, the tribunal held that amounts reimbursed which are not consideration for providing the service cannot form part of the assessable value. Consequently, the demand to include such reimbursable expenses in the service tax valuation was set aside and the appeal was allowed. en-us Wed, 10 May 2023 00:00:00 +0530 Thu, 08 Jan 2026 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437716 Whether reimbursements paid in connection with seconded personnel (hotel stay and school tuition fees) could be included in the taxable value of manpower services for April 2015 to June 2017 was the dominant issue. Applying SC authority on valuation under s.67 of the Finance Act, 1994, as affirmed in the ruling that only the "gross amount charged" as quid pro quo for the taxable service is includible, the tribunal held that amounts reimbursed which are not consideration for providing the service cannot form part of the assessable value. Consequently, the demand to include such reimbursable expenses in the service tax valuation was set aside and the appeal was allowed. Case-Laws Service Tax Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437716