https://www.taxtmi.com/caselaws?id=780240 CESTAT KOLKATA - AT allowed the appeal, holding that reimbursements received by the appellant as a pure agent (stevedoring, freight, fender supply, spare parts, survey, launch hire, etc.) on actual basis are not includable in assessable value under Section 67 of the Finance Act, 1994 (prior to 14.05.2015). The service tax demand of Rs. 2,05,90,153 confirmed by the impugned order was set aside as unsustainable; accordingly interest and penalties based on that demand were also held not leviable. The tribunal relied on the SC precedent limiting valuation to the gross amount charged for the service. en-us Thu, 04 Sep 2025 00:00:00 +0530 Mon, 27 Oct 2025 09:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780240 CESTAT KOLKATA - AT allowed the appeal, holding that reimbursements received by the appellant as a pure agent (stevedoring, freight, fender supply, spare parts, survey, launch hire, etc.) on actual basis are not includable in assessable value under Section 67 of the Finance Act, 1994 (prior to 14.05.2015). The service tax demand of Rs. 2,05,90,153 confirmed by the impugned order was set aside as unsustainable; accordingly interest and penalties based on that demand were also held not leviable. The tribunal relied on the SC precedent limiting valuation to the gross amount charged for the service. Case-Laws Service Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780240