https://www.taxtmi.com/caselaws?id=768536 CESTAT Chennai held that reimbursable expenses collected by appellant for Custom House Agency Service should not be included in assessable value for service tax calculation. Following SC decision in UOI v Intercontinental Consultants, the tribunal ruled that charges beyond service consideration constitute pure agent services. Rule 5(1) of Service Tax Valuation Rules, 2006 requiring inclusion of reimbursable expenses was deemed ultra vires Sections 66 and 67 of Finance Act, 1994. Appeal allowed. en-us Tue, 08 Apr 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768536 CESTAT Chennai held that reimbursable expenses collected by appellant for Custom House Agency Service should not be included in assessable value for service tax calculation. Following SC decision in UOI v Intercontinental Consultants, the tribunal ruled that charges beyond service consideration constitute pure agent services. Rule 5(1) of Service Tax Valuation Rules, 2006 requiring inclusion of reimbursable expenses was deemed ultra vires Sections 66 and 67 of Finance Act, 1994. Appeal allowed. Case-Laws Service Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768536