https://www.taxtmi.com/caselaws?id=784569 For the period prior to 14.05.2015, the issue was whether reimbursable expenses could be included in the taxable value under Rule 5(1) of the 2006 Valuation Rules; applying SC in Intercontinental Consultants, Rule 5(1) was held ultra vires s.67, hence the dropping of demand for that period was upheld. For the period after 14.05.2015, the issue was whether service tax could be demanded from the service provider despite Notification No. 30/2012 shifting liability under s.68(2) to the service recipient; relying on SC in Govind Saran that the person liable is an essential component of the charge, the Tribunal held tax could not be recovered from the provider, and set aside tax, interest, and penalties, allowing the appeal. en-us Tue, 06 Jan 2026 00:00:00 +0530 Thu, 08 Jan 2026 08:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784569 For the period prior to 14.05.2015, the issue was whether reimbursable expenses could be included in the taxable value under Rule 5(1) of the 2006 Valuation Rules; applying SC in Intercontinental Consultants, Rule 5(1) was held ultra vires s.67, hence the dropping of demand for that period was upheld. For the period after 14.05.2015, the issue was whether service tax could be demanded from the service provider despite Notification No. 30/2012 shifting liability under s.68(2) to the service recipient; relying on SC in Govind Saran that the person liable is an essential component of the charge, the Tribunal held tax could not be recovered from the provider, and set aside tax, interest, and penalties, allowing the appeal. Case-Laws Service Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784569