https://www.taxtmi.com/caselaws?id=460845 The Appellate Tribunal set aside the impugned order against the Licensed Customs House Agent, allowing the appeal in favor of the appellant. The Tribunal found that the adjudicating authority incorrectly included reimbursable expenses in the taxable value, rejecting the appellant's 'pure agent' claim. It relied on prior judgments by the Delhi HC and SC declaring Rule 5 of the Service Tax (Determination of Value) Rules, 2006, as ultra vires. The Tribunal noted that the department had dropped similar demands in subsequent periods, reinforcing the appellant's position. en-us Mon, 28 Nov 2022 00:00:00 +0530 Mon, 24 Feb 2025 20:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460845 The Appellate Tribunal set aside the impugned order against the Licensed Customs House Agent, allowing the appeal in favor of the appellant. The Tribunal found that the adjudicating authority incorrectly included reimbursable expenses in the taxable value, rejecting the appellant's 'pure agent' claim. It relied on prior judgments by the Delhi HC and SC declaring Rule 5 of the Service Tax (Determination of Value) Rules, 2006, as ultra vires. The Tribunal noted that the department had dropped similar demands in subsequent periods, reinforcing the appellant's position. Case-Laws Service Tax Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460845