https://www.taxtmi.com/caselaws?id=793852 Service tax valuation for the pre-14.05.2015 period could not be expanded to cover reimbursable expenditure and alleged losses by invoking Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, because subordinate legislation cannot enlarge Section 67 of the Finance Act, 1994. The later amendment to Section 67 expressly including reimbursable expenditure was a substantive change operating prospectively from 14.05.2015. On that basis, a show cause notice founded on the earlier ultra vires approach for FY 2012-13 to 2014-15 was without jurisdiction and liable to be quashed. en-us Fri, 12 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 18:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793852 Service tax valuation for the pre-14.05.2015 period could not be expanded to cover reimbursable expenditure and alleged losses by invoking Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, because subordinate legislation cannot enlarge Section 67 of the Finance Act, 1994. The later amendment to Section 67 expressly including reimbursable expenditure was a substantive change operating prospectively from 14.05.2015. On that basis, a show cause notice founded on the earlier ultra vires approach for FY 2012-13 to 2014-15 was without jurisdiction and liable to be quashed. Case-Laws Service Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793852