Non-payment of service tax - Business Auxiliary Services - ...
Service Tax
February 21, 2022
Non-payment of service tax - Business Auxiliary Services - reimbursable expenses - The demand is raised on reimbursable expenses and that these cannot be included in the taxable value for the disputed period. The decision of the Hon’ble Apex Court in Intercontinental Consultants and Technocrats Ltd. has been consistently followed by the Tribunal. Applying the decision of the Apex Court in the above case, it is held that the demand cannot sustain. The issue on merits is answered in favor of appellant and against the Revenue. - AT
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