https://www.taxtmi.com/caselaws?id=773849 CESTAT Bangalore allowed the appeal, setting aside the demand for service tax on reimbursable expenses and denial of notification benefits. The tribunal held that reimbursable expenses cannot be included in taxable value for service tax purposes, citing SC precedent in Intercontinental Consultants case that such inclusion is only valid from May 2015 onwards. Additionally, the appellant was entitled to notification benefits under N/N.15/2009 for services wholly consumed in SEZ, following CESTAT Ahmedabad's decision in Neo Structo Construction case. Both demands were ruled unsustainable and the impugned order was completely set aside. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773849 CESTAT Bangalore allowed the appeal, setting aside the demand for service tax on reimbursable expenses and denial of notification benefits. The tribunal held that reimbursable expenses cannot be included in taxable value for service tax purposes, citing SC precedent in Intercontinental Consultants case that such inclusion is only valid from May 2015 onwards. Additionally, the appellant was entitled to notification benefits under N/N.15/2009 for services wholly consumed in SEZ, following CESTAT Ahmedabad's decision in Neo Structo Construction case. Both demands were ruled unsustainable and the impugned order was completely set aside. Case-Laws Service Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773849