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2015 (10) TMI 2358 - AT - Service TaxValuation - Reimbursement Expenses - Whether reimbursement of actual expenses undertaken by service provider are required to be includable in assessable value of services so provided by them or not? - Revenue contends that fact of expenses actually incurred requires verification and it includes reimbursement of incentives paid to workers as well which cannot be held as expenses incurred in behalf of service recipient - Held That:- Legal position is clear that expenses actually incurred and reimbursed by service recipient are not to form part of assessable value of services - Fact of the matter needs to be seen whether receipts by appellants were on account of reimbursement of actual expenses or not - Matter remanded back.
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