https://www.taxtmi.com/caselaws?id=351755 The Tribunal held that for service tax purposes, expenses reimbursed on a cost basis should be excluded from taxable value, as supported by actual purchase documents and contractual arrangements. The concept of pure agent does not apply retroactively before the introduction of Valuation Rules in 2006. The core principle of Section 67 remains consistent in valuing taxable services. The Tribunal emphasized that taxable service valuation should focus solely on the service itself, excluding reimbursable expenses. The original order's analysis was upheld, setting aside the Revenue's contentions and ruling in favor of the appellant. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 27 Apr 2018 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351755 The Tribunal held that for service tax purposes, expenses reimbursed on a cost basis should be excluded from taxable value, as supported by actual purchase documents and contractual arrangements. The concept of pure agent does not apply retroactively before the introduction of Valuation Rules in 2006. The core principle of Section 67 remains consistent in valuing taxable services. The Tribunal emphasized that taxable service valuation should focus solely on the service itself, excluding reimbursable expenses. The original order's analysis was upheld, setting aside the Revenue's contentions and ruling in favor of the appellant. Case-Laws Service Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351755