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1. Service tax liability - valuation - reimbursable expenses cannot be added in the assessable value of the C&F services, service tax is payable only on the commission and...

2. Valuation - gross value - reimbursement of expenses - Contention of the appellants that no service tax is payable on reimbursable expenses borne by the appellants is not...

3. Reimbursement of expenses - reimbursable expenses received by the assessee need not be added to the taxable value relating to clearing and forwarding agency - AT

4. Valuation - inclusion of reimbursable expenses received from the principals in the assessable value - The levy of Service Tax on expenses cannot be sustained.

5. Grossing up of the expenditure with TDS amount for claiming deduction - Non reimbursable tax paid to Master Cards/Visa Cards included under the head “Operating Expenses“...

6. Valuation - Reimbursement expenses - the so-called reimbursable expenses are part and parcel of the gross value of the service. Therefore, the same is includible in the...

7. Assessable value - reimbursements of expenses - inputs used in rendering services cannot be treated as reimbursable costs. - AT

8. Valuation - inclusion of reimbursable expenses in the gross value of the for determination of the value of taxable service - It is found that the issue in respect of the...

9. The service tax liability on the amount paid as reimbursable to the professionals will not includable as gross value of services and not taxable under Rule 5(1) and also...

10. Valuation - as the issue stands settled that reimbursable expenses cannot form part of the gross value of the services being provided by the service provider, we find no...