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2023 (3) TMI 16 - AT - Service TaxValuation of services - Business Auxiliary Services - undervaluation by not including the taxable value of the amounts of reimbursements received by them for their services - whether service tax can be demanded on reimbursable expenses? HELD THAT:- From the show cause itself it is clear that the demand is made for the non-inclusion of reimbursable expenses in the taxable value for discharge of service tax liability. The issue is settled in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT]. Following the same, it is held that the demand cannot sustain and requires to be set aside. The impugned order is set aside. Appeal allowed.
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