https://www.taxtmi.com/article/detailed?id=11476 The tribunal applied the principle that reimbursable expenses cannot be included in taxable value, relying on higher-court precedent and analogous CESTAT decisions; accordingly, reimbursements received from the manufacturer for spare parts and accessories used in free warranty services are not includible in the service-taxable value. en-us Thu, 08 Jun 2023 11:22:47 +0530 Thu, 08 Jun 2023 11:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11476 The tribunal applied the principle that reimbursable expenses cannot be included in taxable value, relying on higher-court precedent and analogous CESTAT decisions; accordingly, reimbursements received from the manufacturer for spare parts and accessories used in free warranty services are not includible in the service-taxable value. Articles Service Tax Thu, 08 Jun 2023 11:22:47 +0530 https://www.taxtmi.com/article/detailed?id=11476