https://www.taxtmi.com/caselaws?id=373272 The Supreme Court clarified that reimbursable expenses are part of the 'gross amount charged' for service tax purposes. It emphasized that service tax is levied only on the value of taxable services actually rendered. The Court held that any conflict between rules and the main enactment must favor the statute, and service tax is payable only on services provided. The judgment highlighted the 2015 amendment to include reimbursable expenditure in taxable service valuation prospectively. Consequently, the appeals challenging the demand of service tax on reimbursed expenses were allowed based on the Court's interpretation, granting consequential benefits as per law. en-us Thu, 13 Dec 2018 00:00:00 +0530 Thu, 10 Jan 2019 07:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373272 The Supreme Court clarified that reimbursable expenses are part of the 'gross amount charged' for service tax purposes. It emphasized that service tax is levied only on the value of taxable services actually rendered. The Court held that any conflict between rules and the main enactment must favor the statute, and service tax is payable only on services provided. The judgment highlighted the 2015 amendment to include reimbursable expenditure in taxable service valuation prospectively. Consequently, the appeals challenging the demand of service tax on reimbursed expenses were allowed based on the Court's interpretation, granting consequential benefits as per law. Case-Laws Service Tax Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373272