https://www.taxtmi.com/caselaws?id=387999 The Tribunal ruled in favor of the Appellant, holding that reimbursable expenses like horticulture, housekeeping, cleaning, etc., were not subject to Service Tax as they were not part of the consideration for services provided. The Tribunal also found that services related to the management and maintenance of immovable property were taxable only post-amendment, absolving the Appellant of tax liability before the change. Additionally, the Tribunal deemed Rule 5(1) of the Service Tax Rules invalid in extending taxable value to include reimbursable expenses. The issue of Cenvat Credit reversal exceeding 20% was sent back for further review, and the extended period of limitation was not addressed in the judgment. en-us Wed, 09 Oct 2019 00:00:00 +0530 Wed, 25 Aug 2021 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387999 The Tribunal ruled in favor of the Appellant, holding that reimbursable expenses like horticulture, housekeeping, cleaning, etc., were not subject to Service Tax as they were not part of the consideration for services provided. The Tribunal also found that services related to the management and maintenance of immovable property were taxable only post-amendment, absolving the Appellant of tax liability before the change. Additionally, the Tribunal deemed Rule 5(1) of the Service Tax Rules invalid in extending taxable value to include reimbursable expenses. The issue of Cenvat Credit reversal exceeding 20% was sent back for further review, and the extended period of limitation was not addressed in the judgment. Case-Laws Service Tax Wed, 09 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387999