https://www.taxtmi.com/caselaws?id=347867 The Tribunal held that Rule 5(1) of the service tax (Determination of Value) Rules, 2006 does not apply retrospectively. As the dispute period predated the rule's introduction, reimbursable expenses could not be included in the assessable value for service tax liability. The Tribunal upheld the decision of the ld. Commissioner (Appeals), dismissing the Revenue's appeal and clarifying that service providers cannot be taxed on such expenses incurred before the rule's effective date. This ruling provides clarity on service tax liability regarding reimbursable expenses. en-us Fri, 14 Jul 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347867 The Tribunal held that Rule 5(1) of the service tax (Determination of Value) Rules, 2006 does not apply retrospectively. As the dispute period predated the rule's introduction, reimbursable expenses could not be included in the assessable value for service tax liability. The Tribunal upheld the decision of the ld. Commissioner (Appeals), dismissing the Revenue's appeal and clarifying that service providers cannot be taxed on such expenses incurred before the rule's effective date. This ruling provides clarity on service tax liability regarding reimbursable expenses. Case-Laws Service Tax Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347867