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1. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

2. Expenses Incurred with no income element - Reimbursement of Global Account Management (GAM) charges - These so called expenses without any income element embed in them...

3. Demand of service tax - reimbursement expenses - The appellant had agreed to pay a fixed monthly amount to HLL as a consideration for management services - The...

4. Event Management Service - pure agent service - The input service and expenses are necessary for providing the service, therefore the same cannot be claimed as reimbursement.

5. Valuation - Reimbursement Expenses - Legal position is clear that expenses actually incurred and reimbursed by service recipient are not to form part of assessable value...

6. Service tax - reimbursement of advertisement expenses and other sales promotion expenses - since expenses reimbursed on actual basis for achieving the Sales target,...

7. TP Adjustment - Recovery of expenses represent expenses incurred by the assessee company on behalf of AE towards Bid bond expenses. These expenses were also recovered by...

8. Valuation - includibility of reimbursement of expenses - C&F Agency Service - various expenses such as rent, postage and stationary, telephone charges etc. - service tax...

9. Value of clearing and forwarding service to include value of reimbursement of expenses - AT

10. Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided...

11. Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

12. Valuation - inclusion of reimbursement (at actual) of expenses - Pure agent - Rental services of aircraft including passenger aircrafts, freight aircrafts and the like...

13. Levy of GST - Supply of goods or not - pure services - providing energy efficient street lighting services with infrastructure to BMC - pure service should mean pure...

14. ST - Reimbursement of the expenses - C&F Agents - Prima facie, find that the appellant is not acting as “pure agent” - value of the taxable service in this case would...

15. Valuation - inclusion of reimbursement of expenses - The amount collected as imprest from the customers is towards various expenditure incurred during the provision of...