https://www.taxtmi.com/caselaws?id=799478 Pre-amendment service-tax valuation under Section 67 is confined to consideration for the taxable service. Insurance premiums collected from borrowers solely for full remittance to an insurer, without mark-up or retention, lack the necessary nexus and are excluded from taxable value; separately charged administrative fees remain taxable. Extended limitation requires fraud, collusion, wilful misstatement, suppression, or contravention intended to evade tax; an interpretative valuation dispute and voluntary payment of tax and interest on administrative charges do not establish those elements. Penalty requires the same culpable conduct and is not sustainable absent those elements. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799478 Pre-amendment service-tax valuation under Section 67 is confined to consideration for the taxable service. Insurance premiums collected from borrowers solely for full remittance to an insurer, without mark-up or retention, lack the necessary nexus and are excluded from taxable value; separately charged administrative fees remain taxable. Extended limitation requires fraud, collusion, wilful misstatement, suppression, or contravention intended to evade tax; an interpretative valuation dispute and voluntary payment of tax and interest on administrative charges do not establish those elements. Penalty requires the same culpable conduct and is not sustainable absent those elements. Case-Laws Service Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799478