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2018 (6) TMI 789 - AT - Service TaxValuation - Manpower Recruitment and Supply Agency Services - inclusion of reimbursable expenses - amounts received towards reimbursable expenses during the period March 2007 and June 2007 - Held that:- The appellant is engaged in providing manpower recruitment and supply agency service. It is not in dispute that the appellant has made such payments on behalf of the client M/s. Subiksha Trading Services. In the contract, it has been stated that while paying wages, the appellant has to deduct PF / ESI etc. as applicable and remit the same to the authorities concerned - Merely because the liability to deduct is cast upon the appellant, it cannot be said that these expenses are not reimbursable expenses when the client later reimburses the same to the appellant. Appeal allowed - decided in favor of appellant.
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