https://www.taxtmi.com/caselaws?id=787994 Non-monetary reimbursements paid directly by the service receiver and not received as consideration by the service provider are not includable in assessable value for service tax; accordingly the tax demand on such reimbursements was set aside. Where tax liability was genuinely disputed and the provider remitted tax only upon receipt from the receiver, interest for delayed payment was held unsustainable and set aside. On the same factual matrix the imposition of late fee and penalty was not sustained and was waived, resulting in complete relief on these points. en-us Wed, 11 Mar 2026 00:00:00 +0530 Fri, 13 Mar 2026 13:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787994 Non-monetary reimbursements paid directly by the service receiver and not received as consideration by the service provider are not includable in assessable value for service tax; accordingly the tax demand on such reimbursements was set aside. Where tax liability was genuinely disputed and the provider remitted tax only upon receipt from the receiver, interest for delayed payment was held unsustainable and set aside. On the same factual matrix the imposition of late fee and penalty was not sustained and was waived, resulting in complete relief on these points. Case-Laws Service Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787994