Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1428 - AT - Service TaxValuation - inclusion of Postal and Telegraph charges collected from assessee - whether or not, the assesses are liable to pay service tax on Postal and Telegraph Charges (P & T charges) recovered from their customers/account holders? - Held that:- The claim of the assesses that the amount sought to be included in value is P& T Charges, is not disputed by the Lower Authorities nor is it disputed that such postal charges were recovered from their customer/account holders on actual basis - The claim of the assessee being these amounts are reimbursable expenses, cannot be included in the value of the consideration for rendering of the services has been upheld by the Apex Court in the case of Union of India and ANR. Vs. M/s Intercontinental Consultants and Technocrats Pvt. Ltd., [2018 (3) TMI 357 - Supreme Court of India] - appeal dismissed - decided against Revenue.
|