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Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Valuation - import of services - inclusion of reimbursement of ...

Case Laws     Service Tax

September 3, 2016

Valuation - import of services - inclusion of reimbursement of expenses - the said amount being paid directly to the hotels and rent-a-cab operators, it cannot, by any stretch of imagination, be considered as an amount to be paid or payable to the foreigners who rendered the services of management consultancy and the hotel and rent-a-cab has already discharged their tax liability - service tax demand set aside - AT

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