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2018 (3) TMI 505 - AT - Service TaxC & F Agent service - various considerations received from their clients - liability of service tax - Held that: - It is clear that these expenses/charges incurred/paid by the appellants to various third parties are later reimbursed on actual basis by their clients - In the present case, there is no service identified except charges which are reimbursed by the clients. Regarding tax liability of reimbursement expenses, the Tribunal in various cases held that such expenses incurred by the assessee on behalf of the clients, which were later reimbursed on actual basis cannot be includible for discharge of service tax liability. Appeal allowed - decided in favor of appellant.
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