Reimbursable expenses like E.S.I., P.F., and W.C.P. are excluded from service tax gross value calculations.

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 reasons to include the E.S.I./P.F./W.C.P. amount in the assessable value of the services, inasmuch as the same are admittedly reimbursable to the persons concerned. .....

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