https://www.taxtmi.com/caselaws?id=762952 CESTAT Ahmedabad allowed appeals regarding service tax valuation on reimbursements received by training service providers. The appellant received grants-in-aid for training government staff and claimed reimbursements for hotel accommodation, dinner, transportation, and stationery were excludable as pure agent expenses under Rule 5 of Service Tax Rules 2006. CESTAT relied on SC decision in Intercontinental Consultants case, holding that reimbursable expenditures form part of taxable service valuation only from May 14, 2015 onwards. The impugned order was set aside, finding no merit in including pre-2015 reimbursements in assessable value. 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 CESTAT Ahmedabad allowed appeals regarding service tax valuation on reimbursements received by training service providers. The appellant received grants-in-aid for training government staff and claimed reimbursements for hotel accommodation, dinner, transportation, and stationery were excludable as pure agent expenses under Rule 5 of Service Tax Rules 2006. CESTAT relied on SC decision in Intercontinental Consultants case, holding that reimbursable expenditures form part of taxable service valuation only from May 14, 2015 onwards. The impugned order was set aside, finding no merit in including pre-2015 reimbursements in assessable value. Case-Laws Service Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762952