https://www.taxtmi.com/caselaws?id=802510 Reimbursable expenses for the disputed pre-2015 period are excluded from taxable service value. Rule 5 of the valuation rules was declared ultra vires section 67 of the Finance Act, 1994, because the pre-amendment statute did not authorise their inclusion. Section 67 was subsequently amended in 2015 to include such expenses. The pre-2005 definition of consulting engineer covers a body corporate under the governing Supreme Court interpretation, notwithstanding contrary decisions. en-us Thu, 05 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802510 Reimbursable expenses for the disputed pre-2015 period are excluded from taxable service value. Rule 5 of the valuation rules was declared ultra vires section 67 of the Finance Act, 1994, because the pre-amendment statute did not authorise their inclusion. Section 67 was subsequently amended in 2015 to include such expenses. The pre-2005 definition of consulting engineer covers a body corporate under the governing Supreme Court interpretation, notwithstanding contrary decisions. Case-Laws Service Tax Thu, 05 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802510