https://www.taxtmi.com/caselaws?id=781731 CESTAT BANGALORE allowed the appeal filed by the appellant-builder, holding that amounts collected as maintenance deposits from flat purchasers towards electricity charges, water charges and legal fees for the period October 2006 to March 2011 are reimbursable expenses in the nature of statutory charges, not part of taxable value for service tax. Relying on SC precedent in Intercontinental Consultants, the Tribunal held that reimbursable expenses could be included in taxable value only from 14.05.2015 pursuant to the amendment to Section 67. The impugned demand was set aside and the appeal allowed. en-us Wed, 29 Oct 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781731 CESTAT BANGALORE allowed the appeal filed by the appellant-builder, holding that amounts collected as maintenance deposits from flat purchasers towards electricity charges, water charges and legal fees for the period October 2006 to March 2011 are reimbursable expenses in the nature of statutory charges, not part of taxable value for service tax. Relying on SC precedent in Intercontinental Consultants, the Tribunal held that reimbursable expenses could be included in taxable value only from 14.05.2015 pursuant to the amendment to Section 67. The impugned demand was set aside and the appeal allowed. Case-Laws Service Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781731