https://www.taxtmi.com/caselaws?id=799574 Proportionate reimbursements of electricity, water, municipal taxes, maintenance and other common outgoings under a no-rent arrangement were not part of taxable consideration for the pre-amendment period. Section 67 did not then include reimbursable expenditure, and Rule 5(1) could not enlarge the statutory valuation base. The later inclusion of reimbursable expenses operated prospectively. Extended limitation also required suppression with intent to evade tax; registration, regular returns, transparent expense-sharing, and no recovery beyond actual expenses did not establish that condition. The service-tax demand was therefore unsustainable on valuation and independently time-barred. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799574 Proportionate reimbursements of electricity, water, municipal taxes, maintenance and other common outgoings under a no-rent arrangement were not part of taxable consideration for the pre-amendment period. Section 67 did not then include reimbursable expenditure, and Rule 5(1) could not enlarge the statutory valuation base. The later inclusion of reimbursable expenses operated prospectively. Extended limitation also required suppression with intent to evade tax; registration, regular returns, transparent expense-sharing, and no recovery beyond actual expenses did not establish that condition. The service-tax demand was therefore unsustainable on valuation and independently time-barred. Case-Laws Service Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799574