https://www.taxtmi.com/caselaws?id=767184 The CESTAT Chandigarh ruled in favor of appellants regarding valuation of services for service tax purposes. The tribunal held that reimbursed expenses for stationary from electricity authorities should not be included in assessable value, following SC precedent in Intercontinental Consultants case which established that service tax applies only to services actually provided by the service provider. The tribunal also found no grounds for invoking extended limitation period. The appeal was allowed, confirming reimbursed expenses are excluded from service tax valuation and rejecting the department's case for extended limitation period. en-us Mon, 03 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767184 The CESTAT Chandigarh ruled in favor of appellants regarding valuation of services for service tax purposes. The tribunal held that reimbursed expenses for stationary from electricity authorities should not be included in assessable value, following SC precedent in Intercontinental Consultants case which established that service tax applies only to services actually provided by the service provider. The tribunal also found no grounds for invoking extended limitation period. The appeal was allowed, confirming reimbursed expenses are excluded from service tax valuation and rejecting the department's case for extended limitation period. Case-Laws Service Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767184