https://www.taxtmi.com/caselaws?id=767120 CESTAT Chennai ruled in favor of the appellant regarding service tax valuation on reimbursable expenditure. The tribunal held that reimbursable expenses incurred by service providers should not be included in taxable value for service tax purposes, following SC precedent in UOI v Intercontinental Consultants. The court found Rule 5(1) of Service Tax Valuation Rules 2006 ultra vires, as it exceeded statutory scope. Extended limitation period was deemed inapplicable since the issue was interpretational without evidence of mala fides. The impugned orders were set aside and appeals allowed. en-us Fri, 07 Mar 2025 00:00:00 +0530 Mon, 10 Mar 2025 11:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767120 CESTAT Chennai ruled in favor of the appellant regarding service tax valuation on reimbursable expenditure. The tribunal held that reimbursable expenses incurred by service providers should not be included in taxable value for service tax purposes, following SC precedent in UOI v Intercontinental Consultants. The court found Rule 5(1) of Service Tax Valuation Rules 2006 ultra vires, as it exceeded statutory scope. Extended limitation period was deemed inapplicable since the issue was interpretational without evidence of mala fides. The impugned orders were set aside and appeals allowed. Case-Laws Service Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767120