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2019 (2) TMI 686 - AT - Service TaxValuation - includibility - inclusion of reimbursable expenses in the taxable value in assessable value - Held that:- The Hon’ble Apex Court in the decision cited by the Ld. Advocate in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT OF INDIA] has categorically held that the reimbursable expenses are not includable in the taxable value - demand do not sustain. Outdoor catering service - abatement under N/N. 1/2006 denied - Held that:- The appellant has availed the credit on input services which makes them ineligible for availing the benefit of abatement however, it is brought out by the Ld. Counsel that they have reversed the credit. Taking note of this, if the credit has been reversed the appellant would be eligible for the benefit of abatement - for the limited purpose of verifying that the appellant has been reversed the credit, the matter is required to be sent back to the adjudicating authority - matter on remand. Appeal allowed in part and part matter on remand.
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