https://www.taxtmi.com/caselaws?id=759005 Reimbursements of salary, bonus, statutory payments and other employee-related expenses recovered from customers were held outside the taxable value of Manpower Recruitment and Supply Agency Service under section 67 of the Finance Act, 1994 because the taxable base is limited to the gross amount charged for the service actually provided. Only the administrative charge represented consideration for the service rendered; reimbursed employee costs were not part of that consideration and were therefore not includible in assessable value. The demand based on adding such reimbursements could not be sustained. en-us Wed, 18 Sep 2024 00:00:00 +0530 Sat, 21 Sep 2024 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759005 Reimbursements of salary, bonus, statutory payments and other employee-related expenses recovered from customers were held outside the taxable value of Manpower Recruitment and Supply Agency Service under section 67 of the Finance Act, 1994 because the taxable base is limited to the gross amount charged for the service actually provided. Only the administrative charge represented consideration for the service rendered; reimbursed employee costs were not part of that consideration and were therefore not includible in assessable value. The demand based on adding such reimbursements could not be sustained. Case-Laws Service Tax Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759005