TMI BlogAudit EA 2000X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Team, We are service provider having Pvt Ltd. Company and providing House-keeping , Manpower (Skilled /Unskilled) Services to Corporate Property and Residence. I need some advice from your expertise that we are collecting a part of Reimbursement payment through Debit Note from our client like P.F E.s.i.c Contribution , Consumable Materials, Travelling / transportation Employees Uniform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges. We are not collecting Service tax on the above mentioned Expenses as well as No Agency charges etc. In this regards we need to know whether the above is Included in Taxable services or not ? Please Advice and provide your suggestions . - Reply By Himansu Sekhar - The Reply = The reimbursible expenses are to be added to the taxable value and subject to service tax. Explanation to sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 67 of the finance Act,1994 clarified the taxability of the reimbursible expenses. Hon'ble Supreme Court has also gave the verdict in this regard. - Reply By KASTURI SETHI - The Reply = As per Section 67 of the Finance Act , Service Tax is to be charged on gross amount charged and also see the definition of 'consideration' provided in Explanation below sub-section 4 of sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 67 Consideration (ii) any reimbursable expenditure or cost incurred by the service provider and charged, in the course of providing or agreeing to provide a taxable service, except in such circumstances, and subject to such conditions, as may be prescribed; No deduction is allowed. Though you have not collected Service Tax on the expenses/charges, yet Service Tax is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be paid. Vide Notification No.7/15-ST dated 1.3.15 (effective from 1.4.15) amending Notification No.30/12-ST dated 20.6.12 (effective from 1.7.12) 100% Service Tax on Manpower Supply was required to be paid by Service Receiver under RCM subject to conditions. - Reply By Ganeshan Kalyani - The Reply = Even in GST, the amounts are to be included . - Audit EA 2000 - Query Started By: - san ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jay singh Dated:- 21-9-2019 Service Tax - Got 3 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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