https://www.taxtmi.com/caselaws?id=356654 The SC dismissed the appeal, upholding the HC's view that valuation for service tax is limited to the gross amount charged as consideration for the taxable service and that Rule 5 exceeded the mandate of Section 67. Reimbursable expenses are not includible in valuation under Section 67 (pre-amendment and as amended May 1, 2006). Only from May 14, 2015, following legislative amendment, did reimbursable expenditure become expressly includible in valuation. The subordinate rule could not lawfully broaden valuation beyond subsection (1) of Section 67. en-us Wed, 07 Mar 2018 00:00:00 +0530 Tue, 14 Oct 2025 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356654 The SC dismissed the appeal, upholding the HC's view that valuation for service tax is limited to the gross amount charged as consideration for the taxable service and that Rule 5 exceeded the mandate of Section 67. Reimbursable expenses are not includible in valuation under Section 67 (pre-amendment and as amended May 1, 2006). Only from May 14, 2015, following legislative amendment, did reimbursable expenditure become expressly includible in valuation. The subordinate rule could not lawfully broaden valuation beyond subsection (1) of Section 67. Case-Laws Service Tax Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356654