https://www.taxtmi.com/caselaws?id=788396 For the pre amendment period the Tribunal held taxable value is confined to the gross amount charged for the service; Rule 5 cannot extend valuation to recoverable expenses as held by the Supreme Court, so reimbursable expenses are not includible and related demands fail. The Tribunal also treated procurement and resale of cargo/space by a multimodal transporter as principal to principal trading in space rather than a taxable business auxiliary/support service, finding freight margins not exigible to service tax. Consequential demands and penalties relating to these points were set aside for the relevant period. en-us Fri, 20 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788396 For the pre amendment period the Tribunal held taxable value is confined to the gross amount charged for the service; Rule 5 cannot extend valuation to recoverable expenses as held by the Supreme Court, so reimbursable expenses are not includible and related demands fail. The Tribunal also treated procurement and resale of cargo/space by a multimodal transporter as principal to principal trading in space rather than a taxable business auxiliary/support service, finding freight margins not exigible to service tax. Consequential demands and penalties relating to these points were set aside for the relevant period. Case-Laws Service Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788396