https://www.taxtmi.com/caselaws?id=469899 For manpower recruitment or supply agency service, valuation under Section 67 of the Finance Act, 1994 is confined to the consideration for the taxable service, and reimbursement-style amounts such as wages, salaries, allied expenses and statutory contributions paid for workers are not to be added to the assessable value. The note states that amounts incurred as a pure agent, or sums akin to reimbursed labour costs, are excludible from service tax computation. On that basis, the impugned demand was described as unsustainable because the disputed reimbursements could not form part of the taxable value. en-us Wed, 16 Oct 2024 00:00:00 +0530 Wed, 08 Jul 2026 20:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469899 For manpower recruitment or supply agency service, valuation under Section 67 of the Finance Act, 1994 is confined to the consideration for the taxable service, and reimbursement-style amounts such as wages, salaries, allied expenses and statutory contributions paid for workers are not to be added to the assessable value. The note states that amounts incurred as a pure agent, or sums akin to reimbursed labour costs, are excludible from service tax computation. On that basis, the impugned demand was described as unsustainable because the disputed reimbursements could not form part of the taxable value. Case-Laws Service Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469899