https://www.taxtmi.com/caselaws?id=380245 The Tribunal set aside the order dismissing the appeal on the inclusion of reimbursable expenses in the assessable value of services under Business Auxiliary Services. The Tribunal found the Authority's reliance on a rule deemed ultra vires by the Delhi High Court contradictory. It held that once a rule is declared ultra vires, it cannot be applied, and the expenses reimbursed by the principal were integral to the taxable service. Therefore, the appeal was allowed solely on the issue of the inclusion of reimbursable expenses in the assessable value. en-us Tue, 27 Nov 2018 00:00:00 +0530 Fri, 17 May 2019 08:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380245 The Tribunal set aside the order dismissing the appeal on the inclusion of reimbursable expenses in the assessable value of services under Business Auxiliary Services. The Tribunal found the Authority's reliance on a rule deemed ultra vires by the Delhi High Court contradictory. It held that once a rule is declared ultra vires, it cannot be applied, and the expenses reimbursed by the principal were integral to the taxable service. Therefore, the appeal was allowed solely on the issue of the inclusion of reimbursable expenses in the assessable value. Case-Laws Service Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380245