https://www.taxtmi.com/caselaws?id=441634 The Tribunal ruled in favor of the appellant, a recovery agent for a bank, in a case involving the inclusion of reimbursable expenses in the taxable value of services. The Tribunal found that the appellant did not meet the criteria of a "Pure Agent" as defined in the relevant rules. Regarding the demand of service tax, interest, and penalties, the Tribunal set aside the demand and penalties, citing a Supreme Court decision that reimbursable expenses pre-2015 could not be included in the taxable value. As a result, the appeal was disposed of in favor of the appellant. en-us Wed, 02 Aug 2023 00:00:00 +0530 Sat, 12 Aug 2023 08:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441634 The Tribunal ruled in favor of the appellant, a recovery agent for a bank, in a case involving the inclusion of reimbursable expenses in the taxable value of services. The Tribunal found that the appellant did not meet the criteria of a "Pure Agent" as defined in the relevant rules. Regarding the demand of service tax, interest, and penalties, the Tribunal set aside the demand and penalties, citing a Supreme Court decision that reimbursable expenses pre-2015 could not be included in the taxable value. As a result, the appeal was disposed of in favor of the appellant. Case-Laws Service Tax Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441634