https://www.taxtmi.com/caselaws?id=390007 The High Court ruled in favor of the appellant, holding that service tax should only be charged on the consideration for the service provided, excluding reimbursable expenses like Provident Fund and ESI contributions. The Court found that Rule 5 of the Service Tax (Determination of Value) Rules, 2006, which included such expenses in the taxable value, was not in line with Section 67 of the Finance Act, 1994. The appellant's appeal was allowed, setting aside the demand beyond the normal limitation period and penalties. en-us Sat, 14 Dec 2019 00:00:00 +0530 Sat, 21 Dec 2019 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390007 The High Court ruled in favor of the appellant, holding that service tax should only be charged on the consideration for the service provided, excluding reimbursable expenses like Provident Fund and ESI contributions. The Court found that Rule 5 of the Service Tax (Determination of Value) Rules, 2006, which included such expenses in the taxable value, was not in line with Section 67 of the Finance Act, 1994. The appellant's appeal was allowed, setting aside the demand beyond the normal limitation period and penalties. Case-Laws Service Tax Sat, 14 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390007