Home Highlights June 2015 Year 2015 This

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1. Valuation - inclusion of reimbursement of expenses - Apparently, there is no reimbursement on actual basis and the exclusion under the category of 'reimbursement...

2. Valuation - inclusion of reimbursement of expenses for providing clearing and forwarding service - Demand of service tax confirmed - levy of penalty waived - AT

3. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

4. Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not - stay granted. - AT

5. Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not – prima facie case is in favor of assessee - AT

6. Valuation of services - clearing and forwarding agent service - inclusion of demurrage/ wharfage and expenses for local transport - being reimbursement of expenses not...

7. Valuation - inclusion of reimbursement of expenses - the appellant has charged the amount spent by them towards arrangement/providing of ATF for flying of Helicopter in...

8. Valuation - inclusion of reimbursement of expenses – Appellant functions as Share Transfer Agent and Registrar to an Issue – Actual expenses incurred for postages and...

9. TP adjustment on account of reimbursement of seafarer expenses - Revenue has only doubted the genuineness of the alleged reimbursement of expenses made by the assessee...

10. Valuation - includibility of reimbursement of expenses - C&F Agency Service - various expenses such as rent, postage and stationary, telephone charges etc. - service tax...

11. Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

12. Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

13. Valuation - inclusion of electricity and water charges collected - These are nothing but reimbursement expenses and cannot be included for demanding service tax under...

14. Valuation - Business auxiliary service (BAS) - inclusion of reimbursement of expenses - the entire amount received from M/s Indian Oil Corporation is liable to be taxed - AT

15. Valuation - inclusion of reimbursement of expenses - Storage & Warehousing - Cargo Handling Services - transportation charges shows separately in Invoice on actual basis...