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2023 (9) TMI 67 - AT - Service TaxValuation - GTA services - inclusion of reimbursable expenditure or cost in the assessable value or not - N/N. 32/2004-ST dated 03.12.04 - HELD THAT:- The issue is well covered by the Apex Court judgment in UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT]. The Notice sought to charge tax on whole value including those received as reimbursement of expenses from their client - reliance placed on the decision in the case of M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. wherein it was held by Hon’ble Supreme Court that reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax only w.e.f. 14th May 2015. The adjudicating authority has rightly dropped the demands. The department has not brought in any evidence to the contrary. Accordingly, the department appeal is liable to be rejected - Appeal of Revenue dismissed.
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