https://www.taxtmi.com/caselaws?id=797523 Pre-14 May 2015 valuation of Customs House Agent services excluded genuine reimbursements of third-party expenses incurred on clients' behalf, where those recoveries were not consideration for the taxable service. Section 67 limited taxable value to the gross amount charged for the service, and Rule 5(1) could not expand that statutory base by adding expenditure incurred in providing it. Recoveries paid to port authorities, steamer agents, CFS operators and other third parties therefore fell outside taxable value. The subsequent amendment including reimbursable expenditure applied prospectively. Consequently, a service-tax demand founded on such reimbursements, along with dependent interest and penalties, was unsustainable. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797523 Pre-14 May 2015 valuation of Customs House Agent services excluded genuine reimbursements of third-party expenses incurred on clients' behalf, where those recoveries were not consideration for the taxable service. Section 67 limited taxable value to the gross amount charged for the service, and Rule 5(1) could not expand that statutory base by adding expenditure incurred in providing it. Recoveries paid to port authorities, steamer agents, CFS operators and other third parties therefore fell outside taxable value. The subsequent amendment including reimbursable expenditure applied prospectively. Consequently, a service-tax demand founded on such reimbursements, along with dependent interest and penalties, was unsustainable. Case-Laws Service Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797523