https://www.taxtmi.com/caselaws?id=762063 CESTAT Bangalore held that statutory charges collected by appellant for electricity, water, and legal fees constituted reimbursable expenses and could not be included in taxable value under Section 67 of Finance Act, 1994. Following Supreme Court precedent in Union of India v. Intercontinental Consultants, the tribunal ruled these statutory reimbursable amounts cannot form part of gross amount for service tax calculation. The impugned order was set aside and appeal allowed with consequential relief. en-us Thu, 21 Nov 2024 00:00:00 +0530 Sat, 23 Nov 2024 08:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762063 CESTAT Bangalore held that statutory charges collected by appellant for electricity, water, and legal fees constituted reimbursable expenses and could not be included in taxable value under Section 67 of Finance Act, 1994. Following Supreme Court precedent in Union of India v. Intercontinental Consultants, the tribunal ruled these statutory reimbursable amounts cannot form part of gross amount for service tax calculation. The impugned order was set aside and appeal allowed with consequential relief. Case-Laws Service Tax Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762063