https://www.taxtmi.com/caselaws?id=791774 Reimbursable expenses collected by a service provider were treated as outside the taxable value for service tax where they did not form consideration for the service, because Rule 5 of the Service Tax (Determination of Value) Rules, 2006 could not expand the charging provisions beyond Sections 66 and 67 of the Finance Act, 1994. The stated principle follows Intercontinental Consultants: service tax applies only to the value of the service actually rendered, so reimbursements without quid pro quo are not includible in taxable value. The text also notes that, in a purely interpretational dispute of this kind, suppression or mala fide was not established, so the extended period of limitation was not available and the demand failed on limitation as well. en-us Thu, 07 May 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791774 Reimbursable expenses collected by a service provider were treated as outside the taxable value for service tax where they did not form consideration for the service, because Rule 5 of the Service Tax (Determination of Value) Rules, 2006 could not expand the charging provisions beyond Sections 66 and 67 of the Finance Act, 1994. The stated principle follows Intercontinental Consultants: service tax applies only to the value of the service actually rendered, so reimbursements without quid pro quo are not includible in taxable value. The text also notes that, in a purely interpretational dispute of this kind, suppression or mala fide was not established, so the extended period of limitation was not available and the demand failed on limitation as well. Case-Laws Service Tax Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791774