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2018 (3) TMI 194 - AT - Service TaxValuation - reimbursable expenses - Held that: - From the sample copies of the invoices submitted by the respondent in the typeset-3 during hearing, the disputed expenses are very much in the nature of which were reimbursed to them subsequently - There is a plethora of decisions which have consistently laid down that reimbursable expenses cannot be form part of the taxable value for arriving at service tax liability. The Board's Circular No. 119/13/2009-ST dated 21.12.2009 has given broad guidelines that essentially exclusion should be allowed to reimbursable charges incurred by the custom house agent. Appeal dismissed - decided against Revenue.
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