https://www.taxtmi.com/caselaws?id=779659 CESTAT CHENNAI (AT) allowed the appeal. Reimbursed expenses for forms, stamps, xerox and customs examination paid on behalf of clients were held not includable in taxable value since Rule 5(1) of the Valuation Rules was struck down and Rule 5(2) cannot operate independently; thus service tax demand on those reimbursements failed. Charges for letting cranes and forklifts were not classifiable as Business Auxiliary/Business Support Services and therefore not taxable. Consequent interest and penalties were set aside. en-us Wed, 08 Oct 2025 00:00:00 +0530 Fri, 10 Oct 2025 08:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779659 CESTAT CHENNAI (AT) allowed the appeal. Reimbursed expenses for forms, stamps, xerox and customs examination paid on behalf of clients were held not includable in taxable value since Rule 5(1) of the Valuation Rules was struck down and Rule 5(2) cannot operate independently; thus service tax demand on those reimbursements failed. Charges for letting cranes and forklifts were not classifiable as Business Auxiliary/Business Support Services and therefore not taxable. Consequent interest and penalties were set aside. Case-Laws Service Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779659