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2014 (1) TMI 1556 - AT - Service TaxAssessable value - Whether the reimbursements are to be taken into consideration while arriving at the assessable value for the purpose of service tax - Held that:- tax has to be paid on the gross amount received - 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 and the rest as reimbursable expenses - Following decision of Sri Bhagavathy Traders V. CCE, Cochin [2011 (8) TMI 430 - CESTAT, BANGALORE] - Decided against assessee.
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