https://www.taxtmi.com/caselaws?id=783710 For the period before the valuation amendment expressly included reimbursable expenditure, amounts collected from customers towards toll tax and permit tax and remitted to State authorities were not part of the taxable value for service tax. The reimbursed sums were treated as third-party payments rather than consideration for the service, so they could not be added to the gross amount charged. As a result, the service tax demand was not sustainable and was set aside with consequential relief. en-us Mon, 15 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783710 For the period before the valuation amendment expressly included reimbursable expenditure, amounts collected from customers towards toll tax and permit tax and remitted to State authorities were not part of the taxable value for service tax. The reimbursed sums were treated as third-party payments rather than consideration for the service, so they could not be added to the gross amount charged. As a result, the service tax demand was not sustainable and was set aside with consequential relief. Case-Laws Service Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783710