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2018 (8) TMI 24 - CESTAT CHANDIGARHDemand of Service tax - difference between the figures in ST-3 Returns and their Profit and Loss account - POT Rules - insurance commission and recovery towards reimbursement of expenses - Held that:- The issue of calculation of service tax as per balance sheet prepared on accrual basis for the period prior to 01.04.2011 is not legally sustainable as the Point of Taxation Rules, 2011 came into effect on 01.04.2011. The issue of includability of reimbursible expenses or cost in value of taxable services prior to May 14, 2015 has been held in favor of the assessee by the Hon’ble Supreme Court in the case of U.O.I vs. M/s Intercontinenatal Consultants and Technocrats Pvt Ltd [2018 (3) TMI 357 - SUPREME COURT OF INDIA]. Demand set aside - appeal allowed - decided in favor of appellant.
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