Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1333 - AT - Service TaxValuation - inclusion of reimbursement of amount received from service recipient - crew accommodation, hotel expenses, local travel by crew, handling cost etc. - Held that: - reliance placed in the case of INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. Versus UOI. & ANR. [2012 (12) TMI 150 - DELHI HIGH COURT], where it was held that Rule 5 (1) which provides for inclusion of the expenditure or costs incurred by the service provider in the course of providing the taxable service in the value for the purpose of charging service tax is ultra vires Section 66 and 67 - such amount need not be included in assessable value - appeal dismissed - decided against Revenue.
|