https://www.taxtmi.com/caselaws?id=406976 The Court ruled in favor of the assessee, allowing the appeals challenging the interpretation of Section 35G of the Central Excise Act, 1944. The Court focused on the treatment of reimbursable expenses in the valuation of taxable services, aligning with the consideration paid for services rendered. Emphasizing that rules must align with legislative intent, the Court held that reimbursable expenses should be included in the valuation of taxable services. As a result, the Court dismissed the appeals against the interpretation of the law, finding in favor of the assessee based on the second substantial question of law. en-us Mon, 04 Jan 2021 00:00:00 +0530 Tue, 27 Apr 2021 19:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406976 The Court ruled in favor of the assessee, allowing the appeals challenging the interpretation of Section 35G of the Central Excise Act, 1944. The Court focused on the treatment of reimbursable expenses in the valuation of taxable services, aligning with the consideration paid for services rendered. Emphasizing that rules must align with legislative intent, the Court held that reimbursable expenses should be included in the valuation of taxable services. As a result, the Court dismissed the appeals against the interpretation of the law, finding in favor of the assessee based on the second substantial question of law. Case-Laws Service Tax Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406976