https://www.taxtmi.com/caselaws?id=794764 Reimbursable expenditure was treated as outside the taxable value for service tax under Manpower Recruitment or Supply Agency Service for the period before the amendment to Section 67 of the Finance Act, 1994. The amendment enlarging the valuation base was held to be a substantive change operating prospectively from 14 May 2015, so pre-amendment reimbursements could not be added to gross value for tax. As a result, the demand on reimbursable amounts was not sustainable and the impugned orders were set aside. en-us Tue, 07 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794764 Reimbursable expenditure was treated as outside the taxable value for service tax under Manpower Recruitment or Supply Agency Service for the period before the amendment to Section 67 of the Finance Act, 1994. The amendment enlarging the valuation base was held to be a substantive change operating prospectively from 14 May 2015, so pre-amendment reimbursements could not be added to gross value for tax. As a result, the demand on reimbursable amounts was not sustainable and the impugned orders were set aside. Case-Laws Service Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794764