https://www.taxtmi.com/caselaws?id=793143 Reimbursable expenses could not be added to the taxable value of service tax by invoking Rule 5 of the Service Tax (Determination of Value) Rules, 2006 for the period before the 14 May 2015 amendment. The valuation scheme in Sections 66 and 67 of the Finance Act, 1994 taxes the value of the service actually rendered and the gross amount charged for that service, and Rule 5 could not expand that base beyond the parent statute. The 2015 amendment was treated as a substantive change with prospective effect, so it did not apply to the disputed period. en-us Tue, 24 Feb 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793143 Reimbursable expenses could not be added to the taxable value of service tax by invoking Rule 5 of the Service Tax (Determination of Value) Rules, 2006 for the period before the 14 May 2015 amendment. The valuation scheme in Sections 66 and 67 of the Finance Act, 1994 taxes the value of the service actually rendered and the gross amount charged for that service, and Rule 5 could not expand that base beyond the parent statute. The 2015 amendment was treated as a substantive change with prospective effect, so it did not apply to the disputed period. Case-Laws Service Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793143