https://www.taxtmi.com/caselaws?id=254159 Reimbursable expenses such as labour charges, conveyance and actual charges were treated as outside the taxable value of services where they were claimed as pure-agent or reimbursement amounts. The valuation dispute arose under the Finance Act, 1994 and the Service Tax Valuation Rules, but the Tribunal noted that Rule 5(1) had been struck down by the Delhi High Court and could not be used to mechanically add such amounts to taxable value. On that basis, the assessee established a prima facie case for interim relief, and waiver of pre-deposit was granted with recovery stayed pending the appeal. en-us Thu, 13 Nov 2014 00:00:00 +0530 Sat, 13 Dec 2014 14:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254159 Reimbursable expenses such as labour charges, conveyance and actual charges were treated as outside the taxable value of services where they were claimed as pure-agent or reimbursement amounts. The valuation dispute arose under the Finance Act, 1994 and the Service Tax Valuation Rules, but the Tribunal noted that Rule 5(1) had been struck down by the Delhi High Court and could not be used to mechanically add such amounts to taxable value. On that basis, the assessee established a prima facie case for interim relief, and waiver of pre-deposit was granted with recovery stayed pending the appeal. Case-Laws Service Tax Thu, 13 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254159