https://www.taxtmi.com/caselaws?id=760303 Service tax valuation under Section 67 of the Finance Act, 1994 is confined to the consideration for the taxable service actually rendered, so reimbursed out-of-pocket expenses paid to third parties are not includible in the assessable value unless shown to be disguised service consideration. Rule 5 of the Service Tax (Determination of Value) Rules, 2005 cannot enlarge the statutory charging provision to tax reimbursements contrary to the Act. An adjudication must also stay within the foundation laid in the show cause notice; where the order relies on grounds beyond the notice, it is unsustainable to that extent. en-us Fri, 18 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760303 Service tax valuation under Section 67 of the Finance Act, 1994 is confined to the consideration for the taxable service actually rendered, so reimbursed out-of-pocket expenses paid to third parties are not includible in the assessable value unless shown to be disguised service consideration. Rule 5 of the Service Tax (Determination of Value) Rules, 2005 cannot enlarge the statutory charging provision to tax reimbursements contrary to the Act. An adjudication must also stay within the foundation laid in the show cause notice; where the order relies on grounds beyond the notice, it is unsustainable to that extent. Case-Laws Service Tax Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760303