Court Rules Reimbursable Expenses Like Travel and Marketing Not Part of Taxable Service Value for Agents.

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....Valuation - inclusion in taxable services or not - expense incurred by the agents, namely, travel, conveyance and vehicle running expenses, training expenses, printing and stationary, and business development/marketing and sales promotion expenses - confirmation of demand by the adjudicating authority by including the reimbursable expenses in the gross taxable value cannot be sustained. - AT....