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2016 (9) TMI 1025 - AT - Service TaxService tax liability - valuation - inclusion of reimbursement of expenses - clearing and forwarding services - gross amount received by the respondent while providing the C&F service - Held that:- by following the decisions of the Hon'ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd, Vs. UOI [2012 (12) TMI 150 - DELHI HIGH COURT] and also the decision of Hon'ble Madras High Court in the case of Commissioner of ST, Chennai Vs. Sangamitra Services Agency [2013 (7) TMI 862 - MADRAS HIGH COURT] wherein it was held that held that reimbursable expenses cannot be added in the assessable value of the C&F services, service tax is payable only on the commission and not on the reimbursable expenses. - Decided against the Revenue
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