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2017 (1) TMI 501 - AT - Service TaxShort payment of tax - Management Consultancy Services - classification of services - Held that: - the services rendered by the appellant may be classifiable under Public Relation Services from the date of their application for registration, this by itself does not mean the services not covered under any other taxable service earlier. The learned Commissioner (Appeals) put the responsibility of classification only on the appellant without giving his finding on the claim made by the appellants - the matter needs reconsideration. Non-inclusion of reimbursable expenditures in taxable value - Held that: - the appellants have submitted sample documents of invoices with corroborative supportive entries in their account to state that various expenses like conveyance, photocopying, courier, fax, telephone charges etc. were claimed as reimbursable expenditure on actual basis, with supporting evidence of each, in terms of a contract with the clients - these aspects requires verification with documentary support submitted by the appellant. Appeal allowed by way of remand.
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