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    <title>2025 (11) TMI 199 - CESTAT CHENNAI</title>
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    <description>CESTAT CHENNAI - AT held that levy of service tax on reimbursable expenses is no longer res integra in light of the SC decision affirming the DEL HC, which struck down Rule 5(1) of the Service Tax Valuation Rules as beyond Sections 66/67. Consequently, reimbursable expenses received by a service provider are not includible in taxable value where statutory conditions are met. The impugned order was set aside and the appeal allowed.</description>
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      <title>2025 (11) TMI 199 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=780731</link>
      <description>CESTAT CHENNAI - AT held that levy of service tax on reimbursable expenses is no longer res integra in light of the SC decision affirming the DEL HC, which struck down Rule 5(1) of the Service Tax Valuation Rules as beyond Sections 66/67. Consequently, reimbursable expenses received by a service provider are not includible in taxable value where statutory conditions are met. The impugned order was set aside and the appeal allowed.</description>
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      <pubDate>Mon, 03 Nov 2025 00:00:00 +0530</pubDate>
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