https://www.taxtmi.com/caselaws?id=765871 CESTAT Chennai held that reimbursed expenses paid by a CHA to clients are not includible in assessable value for service tax purposes. Following SC precedent in UOI v Intercontinental Consultants, the tribunal ruled that Rule 5(1) of Service Tax Valuation Rules 2006 requiring inclusion of such expenses was ultra vires Sections 66 and 67 of the Act. The original order demanding service tax on reimbursed expenses was set aside. Appeal allowed in favor of the CHA. en-us Mon, 10 Feb 2025 00:00:00 +0530 Wed, 12 Feb 2025 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765871 CESTAT Chennai held that reimbursed expenses paid by a CHA to clients are not includible in assessable value for service tax purposes. Following SC precedent in UOI v Intercontinental Consultants, the tribunal ruled that Rule 5(1) of Service Tax Valuation Rules 2006 requiring inclusion of such expenses was ultra vires Sections 66 and 67 of the Act. The original order demanding service tax on reimbursed expenses was set aside. Appeal allowed in favor of the CHA. Case-Laws Service Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765871