https://www.taxtmi.com/caselaws?id=467001 Reimbursable miscellaneous expenses incurred for security services are not includible in gross assessable value under service tax valuation where they do not form part of the consideration for the taxable service; Rule 5 of the Service Tax (Determination of Value) Rules, 2006, was treated as inconsistent with Section 67 to that extent. The extended period of limitation cannot be invoked merely for suppression or a valuation dispute; it requires wilful intent to evade tax, which was absent on the stated facts. en-us Fri, 12 Jan 2024 00:00:00 +0530 Sun, 01 Mar 2026 10:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467001 Reimbursable miscellaneous expenses incurred for security services are not includible in gross assessable value under service tax valuation where they do not form part of the consideration for the taxable service; Rule 5 of the Service Tax (Determination of Value) Rules, 2006, was treated as inconsistent with Section 67 to that extent. The extended period of limitation cannot be invoked merely for suppression or a valuation dispute; it requires wilful intent to evade tax, which was absent on the stated facts. Case-Laws Service Tax Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467001