The Portuguese parted ways with the Blues just eight months after Roman Abramovich had paid €15 million to bring him to London, with the club in danger of finishing outside the top-four places in the Premier League.
Chelsea's owner has dismissed seven head coaches in nine years and Villas-Boas now describes his tenure at the club as simply "another manager that just passed by."
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"At this time, I understand it. Chelsea is going through the same turmoil of managers after I left so it makes me a little bit calmer to understand how they work.
"I'm not sure if I passed time enough for me to feel anything [about going back to Chelsea]. I was another manager that just passed by.
"I spent three great years on the staff [as the opposition scout] ... when I was given more responsibility [as the manager], I wasn't given time enough so it means absolutely nothing, although I have great friends [at Chelsea], who I don't want to undermine by what I'm saying."
Villas-Boas now takes his Spurs side to his former stomping ground, needing a win to keep their hopes of Champions League qualification alive.
Tottenham have not won at the home of their London rivals since 1990 and their manager admits that getting one over on his previous employers may give him "a little bit more satisfaction."
"For me, it would be excellent but only if we get the three points," Villas-Boas continued. "At the moment, it means absolutely nothing. Chelsea is just like any other team, it's about the result and hopefully, at the end, there can be a little bit more satisfaction."