https://www.taxtmi.com/caselaws?id=799570 Service tax valuation excludes separately invoiced freight and insurance reimbursements from the taxable value of erection and commissioning services where they represent actual amounts paid and not consideration for the taxable service. Service tax remained payable on the erection and commissioning charges, while goods transport agency liability was discharged under the reverse charge mechanism. In the absence of evidence that the recoveries exceeded actual freight and insurance costs, those reimbursements were not includible in the service value. en-us Tue, 15 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799570 Service tax valuation excludes separately invoiced freight and insurance reimbursements from the taxable value of erection and commissioning services where they represent actual amounts paid and not consideration for the taxable service. Service tax remained payable on the erection and commissioning charges, while goods transport agency liability was discharged under the reverse charge mechanism. In the absence of evidence that the recoveries exceeded actual freight and insurance costs, those reimbursements were not includible in the service value. Case-Laws Service Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799570