https://www.taxtmi.com/caselaws?id=360107 For service tax valuation, only the consideration for the taxable service actually rendered can be included, and reimbursed expenditure incurred on behalf of the client does not become taxable value merely because it is recovered from the principal. The valuation provisions could not be expanded by a delegated rule, and the later legislative amendment was treated as a prospective substantive change. Reimbursable expenses such as freight, electricity, telephone and staff costs were therefore not includable in the taxable value for the period in question, and the demand could not be sustained. en-us Fri, 20 Apr 2018 00:00:00 +0530 Thu, 10 May 2018 06:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360107 For service tax valuation, only the consideration for the taxable service actually rendered can be included, and reimbursed expenditure incurred on behalf of the client does not become taxable value merely because it is recovered from the principal. The valuation provisions could not be expanded by a delegated rule, and the later legislative amendment was treated as a prospective substantive change. Reimbursable expenses such as freight, electricity, telephone and staff costs were therefore not includable in the taxable value for the period in question, and the demand could not be sustained. Case-Laws Service Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360107