https://www.taxtmi.com/caselaws?id=382247 The Tribunal allowed the appeal, concluding that reimbursement expenses should not be included in the computation of service tax under Section 67 of the Finance Act. The Tribunal held that Rule 5 of the Service Tax (Determination of Value) Rules, 2006, which included reimbursable expenses in the value of taxable services, was invalid as it exceeded the mandate of the Act. The Tribunal emphasized that the valuation of taxable service should be based solely on the gross amount charged for providing the service, excluding any reimbursement expenses. The appellant was granted consequential benefits, and the appeal was successful. en-us Wed, 01 May 2019 00:00:00 +0530 Fri, 28 Jun 2019 08:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382247 The Tribunal allowed the appeal, concluding that reimbursement expenses should not be included in the computation of service tax under Section 67 of the Finance Act. The Tribunal held that Rule 5 of the Service Tax (Determination of Value) Rules, 2006, which included reimbursable expenses in the value of taxable services, was invalid as it exceeded the mandate of the Act. The Tribunal emphasized that the valuation of taxable service should be based solely on the gross amount charged for providing the service, excluding any reimbursement expenses. The appellant was granted consequential benefits, and the appeal was successful. Case-Laws Service Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382247