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2015 (12) TMI 1107 - AT - Service TaxDemand of service tax - Business Auxiliary Service - Valuation - Inclusion of reimbursement towards shortage fuel stock diesel consumed in generator, electricity bills, telephone bills and bank charges - Held that:- Service of sale of goods produced or provided by or belonging to the client is clearly covered under limb (i) of the definition of Business Auxiliary Service. The contention of the appellant is that it should be treated as rendering man power recruitment or supply agency service. However, the reimbursement was made for the entire gamut of services rendered by the appellant and the labour required therefor has been taken into account only for the purpose of arriving at the quantum of payment for the services rendered. The labour employed remained employees of the appellant who had total control and supervision over them. M/s.HPCL had no supervision or control over the manpower employed by the appellant. Thus it is evident that the appellant did not provide any man power to M/s.HPCL and engaged the labour to render service to HPCL. Thus the appellant was not a supplier of man power to the service recipient and therefore the contention of the appellant in this regard is found to be untenable Reimbursement towards shortage fuel stock diesel consumed in generator, electricity bills, telephone bills and bank charges on a close scrutiny may not be includible in the assessable value. However, as has been conceded by the learned Advocate, it does not have any evidence as to what was the actual amount of such reimbursements and therefore as the appellant is not in a position to claim such deduction for want of evidence to establish the exact amount of such reimbursements, we are unable to give benefit in this regard. - there is no such infirmity in the impugned order as to warrant appellate intervention - Decided against assessee.
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