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2018 (2) TMI 142 - AT - Service TaxLiability of service tax - reimbursement expenses incurred towards catalogue printing charges, cost of tender document, crane charges, legal opinion charges, freight charges, vendor registration charges etc. - Held that: - the amounts received are actual reimbursements of specified expenditure, no service tax can be charged on the same. As such, the amount is only being reimbursed to them, hence the judgment of the Hon’ble Madras High Court in the case of Commissioner of Service Tax Vs. Sangamitra Services Agency [2013 (7) TMI 862 - MADRAS HIGH COURT] would be squarely covered in favor of them, where it was held that if a receipt is for reimbursing the expenditure incurred for the purpose, the mere act of reimbursement, per se, would not justify the contention of the Revenue that the same, having the character of the remuneration or commission, deserves to be included in the sum amount of remuneration / Commission - appeal allowed - decided in favor of appellant.
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