2014 (1) TMI 1556

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..... reimbursable costs. There is no justification or legal authority to artificially split the cost towards providing services partly as cost of services and the rest as reimbursable expenses - Following decision of Sri Bhagavathy Traders V. CCE, Cochin [2011 (8) TMI 430 - CESTAT, BANGALORE] - Decided against assessee. - ST/09 and 10/08-Mum - - - Dated:- 11-10-2013 - S S Kang And P K Jain, JJ. .....

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..... Cochin- 2011 (24) STR 290 (Tri. LB) wherein the Tribunal held that the tax has to be paid on the gross amount received. The Larger Bench further held that what are costs for inputs services and inputs used in rendering services cannot be treated as reimbursable costs. There is no justification or legal authority to artificially split the cost towards providing services partly as cost of services .....

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