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2018 (3) TMI 553 - CESTAT CHENNAIValuation - includibility - reimbursable expenses - Held that: - the issue whether reimbursable expenses are includible in the taxable value of services stands settled by the decision of the Hon’ble High Court of Madras in the case of Commissioner of Service Tax, Chennai Vs. Sangamitra Services Agency [2013 (7) TMI 862 - MADRAS HIGH COURT], where it was held that if a receipt is for reimbursing the expenditure incurred for the purpose, the mere act of reimbursement, per se, would not justify the contention of the Revenue that the same, having the character of the remuneration or commission, deserves to be included in the sum amount of remuneration / Commission - appeal allowed - decided in favor of appellant.
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