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2013 (11) TMI 1305 - CESTAT BANGALOREValuation of service - Agreement with Hindustan Petroleum Corporation for running and maintenance of retail gasoline outlets of HPCL - Reimbursement for services provided - Held that:- the reimbursement received namely (a) Tea/coffee & conveyance, (b) electricity charges, (c) own use reimbursements (diesel/oils), (d) DD Commission, (e) miscellaneous like stamping charges, (f) telephone charges, (g) repairs and maintenance (h) diary and calendar printing, (i) price variation adjustment, etc., are deductible from the gross value. The amounts received by ways of reimbursement from HPCL needs to be reduced from the gross value of taxable service. - Thus, it is desirable in the interest of justice to remand the matter for correct determination of tax liability of the appellants. It is held that the reimbursement received are deductible from the gross value - Part pre-deposit ordered - Matter remanded back - Decided in favour of assessee.
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