https://www.taxtmi.com/caselaws?id=448278 Only the consideration for the taxable service forms part of value under Section 67 of the Finance Act, 1994, so reimbursed expenditure incurred by a service provider cannot be added to the taxable base. Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, to the extent it sought to include such reimbursable expenses, was inconsistent with the parent statute and could not be applied. Accordingly, reimbursement amounts were not includible in service tax valuation, and the demand based on that inclusion was unsustainable. en-us Wed, 20 Dec 2023 00:00:00 +0530 Tue, 16 Jan 2024 08:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448278 Only the consideration for the taxable service forms part of value under Section 67 of the Finance Act, 1994, so reimbursed expenditure incurred by a service provider cannot be added to the taxable base. Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, to the extent it sought to include such reimbursable expenses, was inconsistent with the parent statute and could not be applied. Accordingly, reimbursement amounts were not includible in service tax valuation, and the demand based on that inclusion was unsustainable. Case-Laws Service Tax Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448278