https://www.taxtmi.com/caselaws?id=790763 Reimbursed expenses collected in the course of Custom House Agent services were held outside taxable value for the pre-14 May 2015 period because subordinate valuation rules could not expand Section 67 retrospectively. Commission or incentive from booking and sale of cargo space was treated as trading surplus on a principal-to-principal basis, not consideration for Business Auxiliary Service, so the levy failed. The extended limitation period was also found unsustainable because prior departmental inquiry and notice did not establish suppression, wilful misstatement, or intent to evade tax. The demand, penalty, and appellate confirmation were set aside in full. en-us Tue, 28 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790763 Reimbursed expenses collected in the course of Custom House Agent services were held outside taxable value for the pre-14 May 2015 period because subordinate valuation rules could not expand Section 67 retrospectively. Commission or incentive from booking and sale of cargo space was treated as trading surplus on a principal-to-principal basis, not consideration for Business Auxiliary Service, so the levy failed. The extended limitation period was also found unsustainable because prior departmental inquiry and notice did not establish suppression, wilful misstatement, or intent to evade tax. The demand, penalty, and appellate confirmation were set aside in full. Case-Laws Service Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790763