https://www.taxtmi.com/caselaws?id=802457 Reimbursed diesel costs do not form part of the taxable value of services where the service provider procures the diesel as agent for the recipients, the diesel remains their property, and reimbursement is separate from service charges. Section 67 of the Finance Act, 1994 links the gross amount charged to the taxable service provided. Rule 5 extends beyond that statutory mandate when it brings such reimbursements into taxable value. The exclusion applies where reimbursement is for goods procured on a recipient's behalf and is not consideration for the service provided. en-us Wed, 04 Nov 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802457 Reimbursed diesel costs do not form part of the taxable value of services where the service provider procures the diesel as agent for the recipients, the diesel remains their property, and reimbursement is separate from service charges. Section 67 of the Finance Act, 1994 links the gross amount charged to the taxable service provided. Rule 5 extends beyond that statutory mandate when it brings such reimbursements into taxable value. The exclusion applies where reimbursement is for goods procured on a recipient's behalf and is not consideration for the service provided. Case-Laws Service Tax Wed, 04 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802457