https://www.taxtmi.com/caselaws?id=766561 Under the pre-amendment valuation regime, section 67 confined the taxable value of services to the gross amount charged for the service itself. Reimbursable expenses received by the service provider were not consideration for the taxable service and therefore could not be added to the taxable value. On that basis, service tax was not payable on such reimbursable expenses for the relevant period, and the demand was unsustainable. en-us Thu, 13 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766561 Under the pre-amendment valuation regime, section 67 confined the taxable value of services to the gross amount charged for the service itself. Reimbursable expenses received by the service provider were not consideration for the taxable service and therefore could not be added to the taxable value. On that basis, service tax was not payable on such reimbursable expenses for the relevant period, and the demand was unsustainable. Case-Laws Service Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766561