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2017 (3) TMI 1460 - AT - Service TaxValuation - includability - out of pocket expenses incurred by the appellant and reimbursed by the service recipient - Held that: - It is fairly well settled that service tax is liable only on the value of consideration received for providing the services. Out of pocket expenses which are in the nature of the conveyance, travel, mobile expenses etc. cannot be included for purpose of levy of service tax - issue needs to be remanded to the original adjudicating authority who is directed to consider the documents which will be submitted by the appellant and extend the benefit of deduction of out of pocket expenses after verification of the original documents - appeal allowed by way of remand.
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