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2023 (8) TMI 247 - AT - Service TaxRecovery of the service tax - collection of P & T charges from customers but non-discharge of service tax on the same - inclusion of such expenses in the assessable value or not - Banking and Other Financial Services - HELD THAT:- The issue of includability of reimbursable expenses namely P & T charges is no more res-integra as the Hon’ble Apex Court has examined the same issue in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT] stating that the reimbursable expenses could be included in the gross taxable value post 2015. There are no merit in the impugned orders. Consequently, the same are set aside and the appeals are allowed
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