https://www.taxtmi.com/caselaws?id=446555 The dominant issue was whether reimbursable expenditure/expenses could be included in the taxable value of services under Rule 5 of the Service Tax (Determination of Value) Rules, 2006. Relying on its earlier ruling, the SC held that prior to 14 May 2015, Rule 5 could not expand the valuation beyond Section 67 of the Finance Act, 1994, and reimbursement could be included in the assessable value only prospectively from 14 May 2015 when Section 67 was amended to expressly permit it. Consequently, the appeals were dismissed and reimbursement remained excludible from valuation for the pre-amendment period. en-us Fri, 24 Nov 2023 00:00:00 +0530 Thu, 08 Jan 2026 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446555 The dominant issue was whether reimbursable expenditure/expenses could be included in the taxable value of services under Rule 5 of the Service Tax (Determination of Value) Rules, 2006. Relying on its earlier ruling, the SC held that prior to 14 May 2015, Rule 5 could not expand the valuation beyond Section 67 of the Finance Act, 1994, and reimbursement could be included in the assessable value only prospectively from 14 May 2015 when Section 67 was amended to expressly permit it. Consequently, the appeals were dismissed and reimbursement remained excludible from valuation for the pre-amendment period. Case-Laws GST Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446555