https://www.taxtmi.com/caselaws?id=789085 For clearing and forwarding services, reimbursable expenses paid by the principal were not includable in the taxable value for the pre-14.05.2015 period. Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, read with Section 67 of the Finance Act, 1994, could not validly bring actual reimbursement into the tax base because the rule had been declared ultra vires. On the admitted facts, the amounts were reimbursement of actual expenses and not separate consideration for the service, so the service tax demand based on those reimbursements could not survive before the statutory amendment. en-us Thu, 02 Apr 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789085 For clearing and forwarding services, reimbursable expenses paid by the principal were not includable in the taxable value for the pre-14.05.2015 period. Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, read with Section 67 of the Finance Act, 1994, could not validly bring actual reimbursement into the tax base because the rule had been declared ultra vires. On the admitted facts, the amounts were reimbursement of actual expenses and not separate consideration for the service, so the service tax demand based on those reimbursements could not survive before the statutory amendment. Case-Laws Service Tax Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789085