https://www.taxtmi.com/caselaws?id=777770 CESTAT held that reimbursed statutory and third-party expenses recovered strictly on actuals without markup were acted as "pure agent" receipts and are not includable in taxable value under Section 67 for periods before 14.05.2015; the service-tax demand of Rs.58,96,594 was set aside. Demands based on alleged discrepancies between ST-3 and debtors (Rs.60,61,591) and between ST-3 and bank credits across 14 accounts (Rs.39,90,998) were also set aside after accepting CA-certified reconciliations showing non-taxable items and explained credits. Because the tax demands were unsustainable, related interest and penalties were not imposed and the appeal was allowed. en-us Thu, 04 Sep 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777770 CESTAT held that reimbursed statutory and third-party expenses recovered strictly on actuals without markup were acted as "pure agent" receipts and are not includable in taxable value under Section 67 for periods before 14.05.2015; the service-tax demand of Rs.58,96,594 was set aside. Demands based on alleged discrepancies between ST-3 and debtors (Rs.60,61,591) and between ST-3 and bank credits across 14 accounts (Rs.39,90,998) were also set aside after accepting CA-certified reconciliations showing non-taxable items and explained credits. Because the tax demands were unsustainable, related interest and penalties were not imposed and the appeal was allowed. Case-Laws Service Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777770