https://www.taxtmi.com/caselaws?id=341588 The Appellate Tribunal ruled that the appellant's claim of excluding re-imbursable expenses from taxable value was not supported by the contract, as it lacked specific details on the types and amounts of expenses to be reimbursed. The Tribunal emphasized the need for factual evidence to substantiate such claims. Additionally, the Tribunal agreed with the appellant that the demand was time-barred due to previous litigation on the valuation issue. Consequently, the service tax liability was limited to the normal period, and penalties imposed on the appellants were overturned. The appeal was disposed of in favor of the appellants. en-us Mon, 20 Feb 2017 00:00:00 +0530 Tue, 11 Apr 2017 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341588 The Appellate Tribunal ruled that the appellant's claim of excluding re-imbursable expenses from taxable value was not supported by the contract, as it lacked specific details on the types and amounts of expenses to be reimbursed. The Tribunal emphasized the need for factual evidence to substantiate such claims. Additionally, the Tribunal agreed with the appellant that the demand was time-barred due to previous litigation on the valuation issue. Consequently, the service tax liability was limited to the normal period, and penalties imposed on the appellants were overturned. The appeal was disposed of in favor of the appellants. Case-Laws Service Tax Mon, 20 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341588