Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Valuation - gross value - reimbursement of expenses - Contention ...

Service Tax

August 7, 2013

Valuation - gross value - reimbursement of expenses - Contention of the appellants that no service tax is payable on reimbursable expenses borne by the appellants is not tenable and accordingly rejected - AT

View Source

 


 

You may also like:

  1. Service tax liability - valuation - reimbursable expenses cannot be added in the assessable value of the C&F services, service tax is payable only on the commission and...

  2. Reimbursable expenses cannot be added to the gross value for discharge of services tax - AT

  3. Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not - stay granted. - AT

  4. Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not – prima facie case is in favor of assessee - AT

  5. Valuation - inclusion of reimbursable expenses received from the principals in the assessable value - The levy of Service Tax on expenses cannot be sustained.

  6. Assessable value - reimbursements of expenses - inputs used in rendering services cannot be treated as reimbursable costs. - AT

  7. Reimbursement of expenses - reimbursable expenses received by the assessee need not be added to the taxable value relating to clearing and forwarding agency - AT

  8. Valuation - Reimbursement expenses - the so-called reimbursable expenses are part and parcel of the gross value of the service. Therefore, the same is includible in the...

  9. ST – Reimbursement of expenses are not deductible from gross value

  10. Valuation - inclusion of reimbursement of expenses in assessable value - pure agent services - this amount is not includable in the assessable value for charging service tax - AT

 

Quick Updates:Latest Updates