Only Expenses Incurred on Behalf of Client Qualify as ‘Reimbursable’; Others Form Part of Taxable Value: CESTAT

HomeIndirect TaxesOnly Expenses Incurred on Behalf of Client Qualify as ‘Reimbursable’; Others Form...

Only Expenses Incurred on Behalf of Client Qualify as ‘Reimbursable’; Others Form Part of Taxable Value: CESTAT

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Published on

06/04/2026

By Mariya Paliwala

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench has held that only those expenses which are incurred by a service provider on behalf of the client can be treated as reimbursable. All other expenses, even if recovered from the client, would form part of the taxable value of services. The bench of…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Only Expenses Incurred on Behalf of Client Qualify as ‘Reimbursable’; Others Form Part of Taxable Value: CESTAT

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