https://www.taxtmi.com/caselaws?id=465440 Reimbursement of travelling and other out-of-pocket expenses received by a service provider is not includible in the taxable value unless the amounts are shown to be consideration for the service. Applying Section 67 of the Finance Act, 1994 and binding Supreme Court precedent, the Tribunal held that only the consideration for the service rendered forms part of the assessable value. In the absence of material showing disguised consideration, the service tax demand could not be sustained. en-us Fri, 19 Sep 2025 00:00:00 +0530 Tue, 23 Dec 2025 19:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465440 Reimbursement of travelling and other out-of-pocket expenses received by a service provider is not includible in the taxable value unless the amounts are shown to be consideration for the service. Applying Section 67 of the Finance Act, 1994 and binding Supreme Court precedent, the Tribunal held that only the consideration for the service rendered forms part of the assessable value. In the absence of material showing disguised consideration, the service tax demand could not be sustained. Case-Laws Service Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465440