https://www.taxtmi.com/caselaws?id=782979 CESTAT Chennai held that reimbursable expenses such as insurance, bond/godown rent, fumigation, survey and miscellaneous charges recovered by the assessee from its clients could not be included in the assessable value for levy of service tax for the period prior to 14.05.2015. Relying on the SC-affirmed ruling in Intercontinental Consultants, the Tribunal held Rule 5(1) of the Service Tax (Determination of Value of Service) Rules, 2006 to be ultra vires to the extent it mandated inclusion of such expenses. The impugned demand was set aside and the assessee's appeal was allowed. en-us Fri, 05 Dec 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782979 CESTAT Chennai held that reimbursable expenses such as insurance, bond/godown rent, fumigation, survey and miscellaneous charges recovered by the assessee from its clients could not be included in the assessable value for levy of service tax for the period prior to 14.05.2015. Relying on the SC-affirmed ruling in Intercontinental Consultants, the Tribunal held Rule 5(1) of the Service Tax (Determination of Value of Service) Rules, 2006 to be ultra vires to the extent it mandated inclusion of such expenses. The impugned demand was set aside and the assessee's appeal was allowed. Case-Laws Service Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782979