https://www.taxtmi.com/caselaws?id=788774 Service tax cannot be extended beyond the charging provision by valuation rules: freight margin was treated as trading profit, forex fluctuation gain as an incidental financial gain, and profit share from foreign agents on a principal-to-principal basis was not treated as Business Auxiliary Service consideration. SEZ-related charges were excluded where the activity formed part of authorised operations and exemption support was produced. Reimbursable expenses and differential CHA, C&F and GTA demands based on Rule 5 were not sustained, and the extended limitation period failed because returns were regularly filed and tax was paid; one reimbursement issue linked to books of account was remanded for verification. en-us Tue, 24 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788774 Service tax cannot be extended beyond the charging provision by valuation rules: freight margin was treated as trading profit, forex fluctuation gain as an incidental financial gain, and profit share from foreign agents on a principal-to-principal basis was not treated as Business Auxiliary Service consideration. SEZ-related charges were excluded where the activity formed part of authorised operations and exemption support was produced. Reimbursable expenses and differential CHA, C&F and GTA demands based on Rule 5 were not sustained, and the extended limitation period failed because returns were regularly filed and tax was paid; one reimbursement issue linked to books of account was remanded for verification. Case-Laws Service Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788774