https://www.taxtmi.com/caselaws?id=799090 Reimbursable registration fees collected from students and remitted to IATA did not form part of the taxable value of commercial training and coaching services for the disputed period. Rule 5(1) of the Service Tax valuation rules could not enlarge the scope of Section 67 to include reimbursable expenditure in taxable service value. The later statutory inclusion of reimbursable expenditure or cost was substantive and operated prospectively. Consequently, the registration fees were excluded from taxable value, and the related demand, interest and penalties could not survive. en-us Tue, 27 Jan 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799090 Reimbursable registration fees collected from students and remitted to IATA did not form part of the taxable value of commercial training and coaching services for the disputed period. Rule 5(1) of the Service Tax valuation rules could not enlarge the scope of Section 67 to include reimbursable expenditure in taxable service value. The later statutory inclusion of reimbursable expenditure or cost was substantive and operated prospectively. Consequently, the registration fees were excluded from taxable value, and the related demand, interest and penalties could not survive. Case-Laws Service Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799090