https://www.taxtmi.com/caselaws?id=441764 The Tribunal ruled in favor of the appellants, finding that the amounts recovered through debit notes should not be included in the taxable value for service tax. It was determined that the appellants acted as a 'pure agent' in incurring expenses on behalf of ship owners, meeting all conditions under Rule 5(2). Additionally, the Tribunal held that Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 is invalid as it contradicts Section 67 of the Finance Act, 1994. Consequently, the appeal was allowed, and the previous order was set aside. en-us Thu, 10 Aug 2023 00:00:00 +0530 Wed, 16 Aug 2023 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441764 The Tribunal ruled in favor of the appellants, finding that the amounts recovered through debit notes should not be included in the taxable value for service tax. It was determined that the appellants acted as a 'pure agent' in incurring expenses on behalf of ship owners, meeting all conditions under Rule 5(2). Additionally, the Tribunal held that Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 is invalid as it contradicts Section 67 of the Finance Act, 1994. Consequently, the appeal was allowed, and the previous order was set aside. Case-Laws Service Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441764