https://www.taxtmi.com/caselaws?id=751640 CESTAT Kolkata held that appellant, acting as pure agent, was not required to include reimbursable expenses in taxable service value for period 2000-01 to 2004-05. The tribunal found that transportation, loading, and unloading expenses reimbursed by principal on actual basis should not be included in taxable value. Citing precedent, the tribunal noted that reimbursable expenses became includable in consideration only from 14/05/2015 under Finance Act 2015, which did not apply to the disputed period. Consequently, no differential service tax demand was sustainable, impugned order was set aside, and appeal was allowed. en-us Fri, 19 Apr 2024 00:00:00 +0530 Sun, 21 Apr 2024 21:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751640 CESTAT Kolkata held that appellant, acting as pure agent, was not required to include reimbursable expenses in taxable service value for period 2000-01 to 2004-05. The tribunal found that transportation, loading, and unloading expenses reimbursed by principal on actual basis should not be included in taxable value. Citing precedent, the tribunal noted that reimbursable expenses became includable in consideration only from 14/05/2015 under Finance Act 2015, which did not apply to the disputed period. Consequently, no differential service tax demand was sustainable, impugned order was set aside, and appeal was allowed. Case-Laws Service Tax Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751640