https://www.taxtmi.com/caselaws?id=219135 Delhi HC held that Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 was ultra vires Sections 66 and 67 of the Finance Act. The rule, which included reimbursable expenses in taxable service value, exceeded the charging provisions that only tax consideration for taxable services. The court found the rule could result in double taxation and went beyond the statutory framework. HC quashed the show-cause notice against the consulting engineering company, ruling that service tax applies only to service consideration, not reimbursed expenses like travel and accommodation costs. en-us Fri, 30 Nov 2012 00:00:00 +0530 Tue, 06 May 2025 09:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219135 Delhi HC held that Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 was ultra vires Sections 66 and 67 of the Finance Act. The rule, which included reimbursable expenses in taxable service value, exceeded the charging provisions that only tax consideration for taxable services. The court found the rule could result in double taxation and went beyond the statutory framework. HC quashed the show-cause notice against the consulting engineering company, ruling that service tax applies only to service consideration, not reimbursed expenses like travel and accommodation costs. Case-Laws Service Tax Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219135