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2018 (6) TMI 588 - AT - Service TaxClearing and forwarding activity - Inclusion of reimbursable expenses received over and above the commission, by their principal - Held that:- Such amounts have been received by the appellant towards activities which are unconnected with the clearing and forwarding services rendered. Hence, such inclusion of such reimbursable expenses as part of the consideration is without justification. The issue regarding inclusion of reimbursable expenses have been settled in favour of the appellant by the Hon’ble Delhi High Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT] - appeal allowed - decided in favor of appellant.
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