https://www.taxtmi.com/caselaws?id=794274 Reimbursed insurance premium and workmen compensation expenses, incurred by the service provider on behalf of the service receiver, were held not to form part of the taxable value under Section 67 of the Finance Act, 1994. Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 could not widen the charging provision, and valuation of taxable services was confined to the consideration for the service itself. On limitation, the record did not show fraud, suppression, misstatement, or any positive act, so the extended period was not invocable and the demand for the earlier period was time-barred. The appeals were allowed in favour of the assessee. en-us Wed, 01 Jul 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794274 Reimbursed insurance premium and workmen compensation expenses, incurred by the service provider on behalf of the service receiver, were held not to form part of the taxable value under Section 67 of the Finance Act, 1994. Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 could not widen the charging provision, and valuation of taxable services was confined to the consideration for the service itself. On limitation, the record did not show fraud, suppression, misstatement, or any positive act, so the extended period was not invocable and the demand for the earlier period was time-barred. The appeals were allowed in favour of the assessee. Case-Laws Service Tax Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794274