https://www.taxtmi.com/caselaws?id=755164 Gujarat HC quashed a service tax show cause notice dated 31st October 2017 demanding Rs. 165,82,77,786 as differential tax on unbilled revenue/additional expenses. The court held that Rule 5 of Service Tax (Determination of Value) Rules, 2006 was ultra vires Section 67 of Finance Act, 1994, following SC precedent in Intercontinental Consultants case. Since reimbursable expenses could only be included in taxable service valuation from May 14, 2015 onwards through legislative amendment, and the disputed period was prior to May 13, 2015, the notice lacked jurisdiction. Petition allowed. en-us Fri, 14 Jun 2024 00:00:00 +0530 Sat, 06 Jul 2024 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755164 Gujarat HC quashed a service tax show cause notice dated 31st October 2017 demanding Rs. 165,82,77,786 as differential tax on unbilled revenue/additional expenses. The court held that Rule 5 of Service Tax (Determination of Value) Rules, 2006 was ultra vires Section 67 of Finance Act, 1994, following SC precedent in Intercontinental Consultants case. Since reimbursable expenses could only be included in taxable service valuation from May 14, 2015 onwards through legislative amendment, and the disputed period was prior to May 13, 2015, the notice lacked jurisdiction. Petition allowed. Case-Laws Service Tax Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755164