https://www.taxtmi.com/caselaws?id=309705 Service tax valuation for reimbursement charges had to be reconsidered in light of later Tribunal guidance distinguishing true reimbursements from costs intrinsic to service provision. Reimbursement is includible only where the provider pays an amount on another's behalf without an independent obligation to incur that cost; expenses such as rent, telephone, stationery and similar input costs cannot be artificially segregated and treated as reimbursable. Because those principles were not before the original authority, the matter required fresh adjudication after both sides were given an opportunity to file documents and submissions. The issue was therefore kept open and remanded for reconsideration. en-us Mon, 26 Mar 2012 00:00:00 +0530 Mon, 18 Sep 2023 11:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309705 Service tax valuation for reimbursement charges had to be reconsidered in light of later Tribunal guidance distinguishing true reimbursements from costs intrinsic to service provision. Reimbursement is includible only where the provider pays an amount on another's behalf without an independent obligation to incur that cost; expenses such as rent, telephone, stationery and similar input costs cannot be artificially segregated and treated as reimbursable. Because those principles were not before the original authority, the matter required fresh adjudication after both sides were given an opportunity to file documents and submissions. The issue was therefore kept open and remanded for reconsideration. Case-Laws Service Tax Mon, 26 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309705