https://www.taxtmi.com/caselaws?id=771824 CESTAT Chennai held that warehousing charges collected by appellant from clients as reimbursed expenses for Custom House Agent services were not includible in assessable value for service tax. Following SC precedent in UOI v Intercontinental Consultants, the tribunal found that Rule 5(1) of Service Tax Valuation Rules 2006, which included reimbursable expenses in taxable value, was ultra vires the Act. The demand for service tax on reimbursed warehousing charges for 2006-07 was set aside and appeal allowed. en-us Wed, 07 May 2025 00:00:00 +0530 Wed, 28 May 2025 18:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771824 CESTAT Chennai held that warehousing charges collected by appellant from clients as reimbursed expenses for Custom House Agent services were not includible in assessable value for service tax. Following SC precedent in UOI v Intercontinental Consultants, the tribunal found that Rule 5(1) of Service Tax Valuation Rules 2006, which included reimbursable expenses in taxable value, was ultra vires the Act. The demand for service tax on reimbursed warehousing charges for 2006-07 was set aside and appeal allowed. Case-Laws Service Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771824