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2017 (9) TMI 624 - AT - Service TaxValuation - inclusion of reimbursable expenses in the assessable value - Rule 5(1) of the service tax (Determination of Value) Rules, 2006 - Held that: - since the period of dispute is prior to April 2006, the provisions of Rule 5(1) of the service tax (Determination of Value) Rules, 2006 will not be applicable for inclusion of reimbursable expenses in the assessable value for the purpose of payment of service tax, for the reason that the said rule was inserted in the statue book w.e.f 18.04.2006 - In absence of any statutory provisions, authorizing levy and collecting of tax on the reimbursable expenses, the service tax demand cannot be fastened against the service provider - appeal dismissed - decided against Revenue.
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