Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 24 - AT - Service TaxValuation of services - advertising service - reimbursement charges - includibility - claim of the appellant that these were reimbursed on actual basis and are to be excluded from taxable value in terms of Section 67 read with N/N. 12/2003-ST dated 20.06.2003 was not accepted by the Revenue - Held that: - valuation of taxable service in terms of Section 67 can be with reference to service, if there were purchase and sale of goods as evidenced by the documents, the same cannot form part of taxable value for service. The situation is covered by N/N. 12/2003 dated 20.06.2003. We note that in para 10 of the original order, the factual position, as examined by original authority has not been countered in the impugned order. It is clear that the original authority has examined purchase bills / invoices for reimbursement raised to the client Recording that there are clear distinctions between invoices raised for services and invoices raised for reimbursements. Section 67 can bring the valuation of taxable service only with reference to service. In the evidence available in the present appeal that these were reimbursements, which are on actual basis in terms of agreement with the clients and are known to the parties, the same are not to be brought in for taxable purpose under Section 67. Appeal allowed - decided in favor of appellant.
|