https://www.taxtmi.com/caselaws?id=261630 Service tax could not be demanded for share transfer agent and registrar to issue services for the period before 01.05.2006, because those services became taxable only from that date and no pre-tax liability arose on the same activity. Reimbursements of postage and other actual expenses also could not be included in taxable value, as such recoveries were treated as pure-agent reimbursements and not consideration for the service rendered. Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 could not support inclusion of those amounts after being declared ultra vires. The demand and penalties were set aside. en-us Tue, 24 Feb 2015 00:00:00 +0530 Wed, 02 Sep 2015 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261630 Service tax could not be demanded for share transfer agent and registrar to issue services for the period before 01.05.2006, because those services became taxable only from that date and no pre-tax liability arose on the same activity. Reimbursements of postage and other actual expenses also could not be included in taxable value, as such recoveries were treated as pure-agent reimbursements and not consideration for the service rendered. Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 could not support inclusion of those amounts after being declared ultra vires. The demand and penalties were set aside. Case-Laws Service Tax Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261630