https://www.taxtmi.com/caselaws?id=762952 Reimbursable expenses incurred as a pure agent, including hotel accommodation, dinner, local transport, programme folders and stationery, were excluded from the taxable value because Rule 5 of the Service Tax (Determination and Valuation) Rules, 2006 cannot enlarge Section 67 of the Finance Act, 1994. Grants-in-aid received from the Government were also held not to be consideration for taxable service, as no direct nexus with a taxable service or service provider-service recipient relationship was shown. The demand was therefore unsustainable on both valuation and grant-in-aid issues, and relief was granted to the assessee. en-us Wed, 04 Dec 2024 00:00:00 +0530 Wed, 11 Dec 2024 08:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762952 Reimbursable expenses incurred as a pure agent, including hotel accommodation, dinner, local transport, programme folders and stationery, were excluded from the taxable value because Rule 5 of the Service Tax (Determination and Valuation) Rules, 2006 cannot enlarge Section 67 of the Finance Act, 1994. Grants-in-aid received from the Government were also held not to be consideration for taxable service, as no direct nexus with a taxable service or service provider-service recipient relationship was shown. The demand was therefore unsustainable on both valuation and grant-in-aid issues, and relief was granted to the assessee. Case-Laws Service Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762952