https://www.taxtmi.com/caselaws?id=790161 Reimbursable expenses incurred in providing clearing and forwarding agency services are not includible in taxable value where they are distinct from the service consideration and only commission is charged. Section 67 of the Finance Act, 1994, read with the valuation rules, does not permit expansion of taxable value to cover freight, telephone, packing, electricity, stationery and labour reimbursements absent evidence that they are additional consideration. A demand based solely on such inclusion is therefore unsustainable, and consequential interest and penalties also cannot survive once the underlying valuation premise fails. en-us Fri, 17 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790161 Reimbursable expenses incurred in providing clearing and forwarding agency services are not includible in taxable value where they are distinct from the service consideration and only commission is charged. Section 67 of the Finance Act, 1994, read with the valuation rules, does not permit expansion of taxable value to cover freight, telephone, packing, electricity, stationery and labour reimbursements absent evidence that they are additional consideration. A demand based solely on such inclusion is therefore unsustainable, and consequential interest and penalties also cannot survive once the underlying valuation premise fails. Case-Laws Service Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790161