The charges collected by the appellant from customers towards statutory obligations like electricity...

The charges collected by the appellant from customers towards statutory obligations like electricity charges, water charges, and legal fees are reimbursable expenses and cannot be included in the taxable value for service tax u/s 67 of the Finance Act, 1994 read with Rule 2A of the Service Tax (Determination of Value) Rules. The issue of excluding reimbursable charges from taxable value is settled by the Supreme Court's decision in Union of India v. Intercontinental Consultants and Technocrats Pvt. Ltd. Consequently, the impugned order is set aside, and the appeal is allowed with consequential relief, if any, as per law. .....

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