Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 267 - AT - Service TaxValuation - reimbursement of expenses - includibility - Whether the appellant, who is acting as a clearing and forwarding agent for the principal and is discharging service ta on the commission so received by them, is liable to include the reimbursable expenses in the value of the services and to pay further service tax in respect of the same? Held that:- the issue is no more res integra and stands settled by the Hon’ble Supreme Court in the case of UOI & Others Vs. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT OF INDIA], where it was held that only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax. Demand do not sustain - appeal allowed - decided in favor of appellant.
|