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2016 (2) TMI 688 - AT - Service TaxValuation - Business auxiliary service (BAS) - inclusion of reimbursement of expenses - activity of providing personnel for operating and security and other support services, besides undertaking housekeeping, deposit of sale proceeds in bank, assistance in customer service and maintenance of records - period from July 2003 to March 2005 - Held that:- Undoubtedly the cost of such activities would form part and parcel of the charge levied by the appellant from M/s Indian Oil Corporation Ltd. It would, therefore, be incorrect to deduce that the said charges are reimbursements as these are in the nature of a consideration for the facilities and activities carried out in connection with the dispensing of the petroleum products belonging to M/s Indian Oil Corporation Ltd. in accordance with an agreement. Therefore, the entire amount received from M/s Indian Oil Corporation is liable to be taxed. - Demand confirmed - Decided against the assessee.
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