https://www.taxtmi.com/caselaws?id=788314 Rule 5(1) of the Service Tax (Determination of Value) Rules cannot be used to fold genuine reimbursed expenses into the taxable value of Customs House Agent services where those reimbursements are actual, separately invoiced, and have a direct nexus to non taxable overseas services; the Supreme Court's limitation on valuation to the gross amount charged for the service and the CBEC guidance permitting exclusion of pure reimbursements govern valuation. The adjudicator's factual findings that many recovered costs related to overseas billing or to activities outside core CHA services support excluding those amounts, resulting in relief for the taxpayer for the periods considered. en-us Thu, 19 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788314 Rule 5(1) of the Service Tax (Determination of Value) Rules cannot be used to fold genuine reimbursed expenses into the taxable value of Customs House Agent services where those reimbursements are actual, separately invoiced, and have a direct nexus to non taxable overseas services; the Supreme Court's limitation on valuation to the gross amount charged for the service and the CBEC guidance permitting exclusion of pure reimbursements govern valuation. The adjudicator's factual findings that many recovered costs related to overseas billing or to activities outside core CHA services support excluding those amounts, resulting in relief for the taxpayer for the periods considered. Case-Laws Service Tax Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788314