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2017 (10) TMI 851 - AT - Service TaxValuation - reimbursable expenses - whether the appellant is liable to pay service tax under reverse charge on the amounts paid to the mutual fund distributors in debit notes? - Held that: - the Tribunal in a number of cases has observed that once tax stands paid by the service provider, sub-contractor etc., second time confirmation of service tax on the service recipient would amount to double taxation - it needs to be examined as to whether service tax was paid by the service provider in respect of reimbursable expenses collected from the appellant by way of debit notes or not - appeal allowed by way of remand.
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