https://www.taxtmi.com/caselaws?id=774081 The CESTAT New Delhi dismissed the Revenue's appeal regarding service tax liability for consulting engineer services in FY 2011-12. The tribunal upheld the Commissioner's decision to allow reimbursable expenses at standard rates when exact figures were unavailable, ruling that best judgment assessment was appropriate where complete invoices weren't accessible. The court confirmed that amounts paid by the respondent during investigation should be treated as deposits and adjusted against confirmed demands, regardless of when protest letters were filed. The tribunal found no error in the Commissioner's approach to calculating taxable service value or handling reimbursable expenses deductions. en-us Wed, 02 Jul 2025 00:00:00 +0530 Wed, 02 Jul 2025 15:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774081 The CESTAT New Delhi dismissed the Revenue's appeal regarding service tax liability for consulting engineer services in FY 2011-12. The tribunal upheld the Commissioner's decision to allow reimbursable expenses at standard rates when exact figures were unavailable, ruling that best judgment assessment was appropriate where complete invoices weren't accessible. The court confirmed that amounts paid by the respondent during investigation should be treated as deposits and adjusted against confirmed demands, regardless of when protest letters were filed. The tribunal found no error in the Commissioner's approach to calculating taxable service value or handling reimbursable expenses deductions. Case-Laws Service Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774081