https://www.taxtmi.com/caselaws?id=448278 CESTAT New Delhi allowed the appeal, setting aside the impugned order regarding service tax levy on reimbursement amounts. The appellant had paid service tax on agency charges while providing clearing and forwarding services. Following SC precedent in Intercontinental Consultants case, CESTAT held that reimbursement amounts incurred for service recipients cannot be included in taxable value under rule 5(1) of 2006 Rules. The SC had established that service tax applies only to value of services actually rendered, not on materials supplied free by service recipients or reimbursable expenses, as these don't constitute consideration for rendering services. en-us Wed, 20 Dec 2023 00:00:00 +0530 Tue, 16 Jan 2024 08:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448278 CESTAT New Delhi allowed the appeal, setting aside the impugned order regarding service tax levy on reimbursement amounts. The appellant had paid service tax on agency charges while providing clearing and forwarding services. Following SC precedent in Intercontinental Consultants case, CESTAT held that reimbursement amounts incurred for service recipients cannot be included in taxable value under rule 5(1) of 2006 Rules. The SC had established that service tax applies only to value of services actually rendered, not on materials supplied free by service recipients or reimbursable expenses, as these don't constitute consideration for rendering services. Case-Laws Service Tax Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448278