https://www.taxtmi.com/caselaws?id=800369 Actual costs recovered from foreign entities without markup may constitute reimbursable expenses rather than consideration for taxable services under the reverse charge mechanism. Invoices segregating taxable and non-taxable charges, transport and clearance records, and chartered-accountant certification can establish that air freight, ocean freight, and pure-agent charges were recovered at actual cost. Where no documentary evidence supports an alleged markup, the recovered amounts are distinguishable from taxable service consideration. The absence of a review challenge to the finding on the extended limitation period also remains relevant. en-us Wed, 30 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800369 Actual costs recovered from foreign entities without markup may constitute reimbursable expenses rather than consideration for taxable services under the reverse charge mechanism. Invoices segregating taxable and non-taxable charges, transport and clearance records, and chartered-accountant certification can establish that air freight, ocean freight, and pure-agent charges were recovered at actual cost. Where no documentary evidence supports an alleged markup, the recovered amounts are distinguishable from taxable service consideration. The absence of a review challenge to the finding on the extended limitation period also remains relevant. Case-Laws Service Tax Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800369