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2018 (3) TMI 1285 - AT - Service TaxValuation - pure agent - inclusion of reimbursement of expenses - charges viz; Manpower, Telephone expense, freight on Stock Transfer, loading & unloading charges, Stationary Charges, Courier, Packing, Electricity, Office & Godown expenses - pure agent - Rule 5(2) of STR - Held that: - neither the contracts made between the appellant with service recipients nor such conditions, which were required to be specified to be a Pure Agent were not specified and spelt out in the said SCN. It was only stated that it was found by Audit Officers that the conditions of Pure Agent were not satisfied by the appellant - the allegations are bald and the SCN is not sustainable - appeal allowed - decided in favor of appellant.
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