https://www.taxtmi.com/caselaws?id=780729 CESTAT CHENNAI - AT allowed the appellant's appeal, holding that levy of service tax on reimbursable expenses and third-party charges collected by a CHA is not tenable. The Bench followed the SC's affirmation of the HC decision that Rule 5(1) of the Service Tax Valuation Rules, 2006 - which sought to include such expenditures in taxable value - exceeded the scope of Sections 66 and 67 of the Finance Act. The original demand, interest and penalties were set aside. en-us Thu, 01 May 2025 00:00:00 +0530 Tue, 04 Nov 2025 15:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780729 CESTAT CHENNAI - AT allowed the appellant's appeal, holding that levy of service tax on reimbursable expenses and third-party charges collected by a CHA is not tenable. The Bench followed the SC's affirmation of the HC decision that Rule 5(1) of the Service Tax Valuation Rules, 2006 - which sought to include such expenditures in taxable value - exceeded the scope of Sections 66 and 67 of the Finance Act. The original demand, interest and penalties were set aside. Case-Laws Service Tax Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780729