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2009 (3) TMI 375 - AT - Service TaxValuation of the taxable services - issue for determination in this case is whether the reimbursable expenditure incurred by the appellant is chargeable to service tax or not. - . On perusal of the returns it appears that they had indicated this amount against the column marked as “amount billed for exempted services other than export”. It is also undisputed that the appellant has been taking this stand before the lower authorities that the amounts are reimbursable expenses. It was the claim of the appellant that they had received reimbursement charges during the course of rendering taxable services under the consulting engineer services. As such the said expenses are liable to be deducted from the gross value of the tax able service.- Since the issue is now squarely covered in favour of the appellant as regards the non-includibility of the reimbursable expenses in the value of the services provided, we find that the impugned order of the learned Commissioner (Appeals) is not correct and legal.
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