https://www.taxtmi.com/caselaws?id=759729 CESTAT New Delhi held that reimbursement amounts cannot be subjected to service tax levy for periods prior to May 2015. Following SC precedent in Union of India v. Intercontinental Consultants, the tribunal ruled that reimbursements are not consideration for services rendered and cannot form part of taxable service valuation until the amendment effective 14.05.2015. The tribunal also found no suppression of facts warranting extended limitation period, as the appellant's position was legally tenable. The Commissioner's order dated 10.10.2012 was set aside and appeal allowed. en-us Tue, 01 Oct 2024 00:00:00 +0530 Thu, 03 Oct 2024 12:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759729 CESTAT New Delhi held that reimbursement amounts cannot be subjected to service tax levy for periods prior to May 2015. Following SC precedent in Union of India v. Intercontinental Consultants, the tribunal ruled that reimbursements are not consideration for services rendered and cannot form part of taxable service valuation until the amendment effective 14.05.2015. The tribunal also found no suppression of facts warranting extended limitation period, as the appellant's position was legally tenable. The Commissioner's order dated 10.10.2012 was set aside and appeal allowed. Case-Laws Service Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759729