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2015 (10) TMI 1735 - AT - Service TaxValuation - Additional service tax liability on reimbursement of expenses of postage – Appellant functions as Share Transfer Agent and Registrar to an Issue – Assesee contends postage paid by appellant is duty and cannot be a part of the taxable value – Revenue contends that penalties under section 76 shall be imposed as expenses of postage are incurred on services mentioned above. Held that:- Actual expenses incurred for postages and reimbursement of other expenses are not to be included in the value for discharge of Service Tax liability – Matter is squarely covered under the case of Link Intime Pvt. Ltd. Vs. Commissioner of Service Tax [2015 (7) TMI 591 - CESTAT MUMBAI] – Decided in favour of assessee.
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