https://www.taxtmi.com/caselaws?id=779534 Reimbursements of conveyance and mandatory foreign training expenses for insurance agents were outside the assessable value of insurance auxiliary services because only consideration directly linked to the taxable service can be included. The analysis states that the training was required by the insurance regulator to improve compliance and skills, and the payments were not remuneration for procuring or soliciting insurance business. Business expenses incurred without a nexus to rendition of the taxable service could not be treated as commission or consideration under the valuation scheme. On that basis, the document states that such reimbursements and training costs were not includible in taxable value and the service tax demand on those amounts was unsustainable. en-us Tue, 07 Oct 2025 00:00:00 +0530 Wed, 08 Oct 2025 08:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779534 Reimbursements of conveyance and mandatory foreign training expenses for insurance agents were outside the assessable value of insurance auxiliary services because only consideration directly linked to the taxable service can be included. The analysis states that the training was required by the insurance regulator to improve compliance and skills, and the payments were not remuneration for procuring or soliciting insurance business. Business expenses incurred without a nexus to rendition of the taxable service could not be treated as commission or consideration under the valuation scheme. On that basis, the document states that such reimbursements and training costs were not includible in taxable value and the service tax demand on those amounts was unsustainable. Case-Laws Service Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779534