https://www.taxtmi.com/caselaws?id=759005 CESTAT Bangalore held that reimbursement expenses including basic salary, overtime allowance, PF administration, ESIS, HRA, and medical charges paid to employees by manpower recruitment agencies and recovered from customers cannot be included in gross taxable value under Section 67 of Finance Act, 1994. Following Supreme Court precedent in Intercontinental Consultants case, the Tribunal ruled that only administrative charges form part of taxable value, while reimbursable employee expenses are excluded. The impugned order was set aside and appeal allowed. 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 CESTAT Bangalore held that reimbursement expenses including basic salary, overtime allowance, PF administration, ESIS, HRA, and medical charges paid to employees by manpower recruitment agencies and recovered from customers cannot be included in gross taxable value under Section 67 of Finance Act, 1994. Following Supreme Court precedent in Intercontinental Consultants case, the Tribunal ruled that only administrative charges form part of taxable value, while reimbursable employee expenses are excluded. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759005