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2016 (12) TMI 1530 - AT - Service TaxValuation - reimbursable expenditure - incurring of certain expenditure on behalf of the principals like placing advertisements for procurement of materials required for executing the project, clearing & forwarding of such material from the port to the project sites etc - whether the reimbursable expenses to be included in assessable value? - Held that: - We find that reimbursed expenses in question are of a type which is not required to be rendered by consulting engineering services. The activities for which such charges are levied are not covered in the definition of consulting engineering services. We also find that the identical issue was subject matter of Tribunal’s decision in the case of Louis Berger International Inc. Vs. CCE [2009 (3) TMI 375 - CESTAT, BANGALORE], where it was held that reimbursement of expenses incurred while rendering consulting Engg. Services are liable to be deducted from the gross value - no demand can be made on reimbursable expenses. Entire demand beyond the normal period of limitation - barred by limitation. Appeal allowed - decided in favor of appellant.
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