https://www.taxtmi.com/caselaws?id=792537 Reimbursable expenses recovered from customers were not includible in taxable value for service tax for the period before 14.05.2015, because Rule 5 of the Service Tax (Determination of Value) Rules, 2006 could not override the position under Section 67 as then in force. Alleged reverse charge liability for Goods Transport Agency service could not be sustained without evidence of a consignment note, since issuance of a consignment note is an essential feature of GTA service. The demand relating to services provided to SEZ units also failed because the tax for the relevant period had already been paid, and the same liability could not be demanded again. en-us Fri, 29 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792537 Reimbursable expenses recovered from customers were not includible in taxable value for service tax for the period before 14.05.2015, because Rule 5 of the Service Tax (Determination of Value) Rules, 2006 could not override the position under Section 67 as then in force. Alleged reverse charge liability for Goods Transport Agency service could not be sustained without evidence of a consignment note, since issuance of a consignment note is an essential feature of GTA service. The demand relating to services provided to SEZ units also failed because the tax for the relevant period had already been paid, and the same liability could not be demanded again. Case-Laws Service Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792537