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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

It is fairly well settled that service tax is liable only on the ...

Service Tax

March 30, 2017

It is fairly well settled that service tax is liable only on the value of consideration received for providing the services. Out of pocket expenses which are in the nature of the conveyance, travel, mobile expenses etc. cannot be included for purpose of levy of service tax - AT

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  9. 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

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