https://www.taxtmi.com/caselaws?id=772153 Reimbursements received from customers towards port payments, freight, transport and weighment charges were held not includible in the taxable value of service tax. The analysis applies the principle that service tax under Section 67 of the Finance Act, 1994 is confined to the value of services actually rendered, and not to amounts recovered merely as reimbursement. Rule 5 of the Service Tax (Determination of Value) Rules, 2000 was treated as beyond the scope of the charging provision, so a demand based on that rule could not survive. On the facts, the receipts were regarded as pass-through reimbursements rather than consideration for an independent taxable service, and the assessee succeeded. en-us Wed, 04 Jun 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772153 Reimbursements received from customers towards port payments, freight, transport and weighment charges were held not includible in the taxable value of service tax. The analysis applies the principle that service tax under Section 67 of the Finance Act, 1994 is confined to the value of services actually rendered, and not to amounts recovered merely as reimbursement. Rule 5 of the Service Tax (Determination of Value) Rules, 2000 was treated as beyond the scope of the charging provision, so a demand based on that rule could not survive. On the facts, the receipts were regarded as pass-through reimbursements rather than consideration for an independent taxable service, and the assessee succeeded. Case-Laws Service Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772153