https://www.taxtmi.com/caselaws?id=779816 CESTAT (Bangalore) - AT allowed the appeal, holding that reimbursements and expenses incurred by the service provider for materials, software and allied costs procured by the service recipient under a Master Service Agreement were not part of the taxable value of services. Debit notes for reimbursement merely reflected adjustments against amounts payable by the recipient and did not constitute additional consideration for taxable services. As the recipient had already borne applicable taxes on supplied items, those reimbursed amounts could not be included in service-taxable invoices; therefore the service-tax demands were unsustainable. en-us Thu, 11 Sep 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779816 CESTAT (Bangalore) - AT allowed the appeal, holding that reimbursements and expenses incurred by the service provider for materials, software and allied costs procured by the service recipient under a Master Service Agreement were not part of the taxable value of services. Debit notes for reimbursement merely reflected adjustments against amounts payable by the recipient and did not constitute additional consideration for taxable services. As the recipient had already borne applicable taxes on supplied items, those reimbursed amounts could not be included in service-taxable invoices; therefore the service-tax demands were unsustainable. Case-Laws Service Tax Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779816