https://www.taxtmi.com/caselaws?id=787992 Where receipts recorded as tolls/green tax and traffic penalties were substantiated by documentary reconciliation (ledgers, Form 26AS, balance sheet) and treated as reimbursements paid as a pure agent, those amounts were excluded from the taxable value of services; consequently the residual taxable value fell below the exemption threshold under Notification No.33/2012-ST and related non-levy circulars, relieving the provider of service tax liability on those amounts. The reverse-charge notifications and exemption circulars were applied; computing liability by mechanical percentage comparisons was disapproved. Demands, interest and penalties premised on such reimbursed amounts were held unsustainable and were set aside in favour of the assessee. en-us Thu, 22 Jan 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787992 Where receipts recorded as tolls/green tax and traffic penalties were substantiated by documentary reconciliation (ledgers, Form 26AS, balance sheet) and treated as reimbursements paid as a pure agent, those amounts were excluded from the taxable value of services; consequently the residual taxable value fell below the exemption threshold under Notification No.33/2012-ST and related non-levy circulars, relieving the provider of service tax liability on those amounts. The reverse-charge notifications and exemption circulars were applied; computing liability by mechanical percentage comparisons was disapproved. Demands, interest and penalties premised on such reimbursed amounts were held unsustainable and were set aside in favour of the assessee. Case-Laws Service Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787992