https://www.taxtmi.com/caselaws?id=361554 The Court dismissed the appeals, holding that reimbursable expenses should be included in the total taxable value of services for levy of service tax as per the amended Section 67, but this amendment was prospective. The Court emphasized correct interpretation of legislation and the presumption against retrospective operation of laws. Consequently, the demand for service tax on reimbursable expenses was deemed unsustainable, leading to the setting aside of the impugned orders. The appeals were allowed with consequential relief, and a miscellaneous application by Revenue was also granted. en-us Thu, 15 Mar 2018 00:00:00 +0530 Sat, 09 Jun 2018 07:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361554 The Court dismissed the appeals, holding that reimbursable expenses should be included in the total taxable value of services for levy of service tax as per the amended Section 67, but this amendment was prospective. The Court emphasized correct interpretation of legislation and the presumption against retrospective operation of laws. Consequently, the demand for service tax on reimbursable expenses was deemed unsustainable, leading to the setting aside of the impugned orders. The appeals were allowed with consequential relief, and a miscellaneous application by Revenue was also granted. Case-Laws Service Tax Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361554