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1. The CESTAT held that the advertisement charges collected by the appellant as reimbursement expense cannot be included in the gross value of franchise service. The...

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

3. 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...

4. Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not - stay granted. - AT

5. Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not – prima facie case is in favor of assessee - AT

6. Reimbursable expenses cannot be added to the gross value for discharge of services tax - AT

7. 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...

8. The tribunal held that the amounts received by the appellant for reimbursement of medical expenses, dog squad maintenance costs, and expenses incurred for celebrating...

9. Inclusion of free supplies values in gross receipts - Commercial or industrial construction service - Value of free supplies by service recipient do not comprise the...

10. The ITAT considered TP Adjustment in the context of international transactions involving purchase of solar goods/lights and reimbursement of expenses and warranty costs....

11. Taxable value determination for reseller agreement - repatriated amount after deducting profit margin and costs incurred in reselling IT-enabled services not correct...

12. TP adjustment on account of reimbursement of seafarer expenses - Revenue has only doubted the genuineness of the alleged reimbursement of expenses made by the assessee...

13. Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

14. Appellant paid service tax on entire value of cleaning services, but for remaining services paid tax only on margin money after deducting expenses. Commissioner...

15. Valuation - inclusion of reimbursement of expenses - Apparently, there is no reimbursement on actual basis and the exclusion under the category of 'reimbursement...