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2019 (2) TMI 1564 - AT - Service TaxValuation - inclusion of reimbursable expenses in assessable value - Held that:- The appellant has to furnish necessary documents to establish that reimbursable expenses have been included in the taxable value. For this limited purpose, the matter requires to be remanded to the adjudicating authority who shall consider whether any reimbursable expenses are to be excluded from the taxable value that has been arrived by the adjudicating authority. Penalties - Held that:- The appellants were under bonafide belief that the said activity did not fall under BAS. From the litigations taken up by the appellant, the said contention requires to be considered - penalties not warranted and is set aside. Appeal allowed by way of remand.
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