Demand of service tax - reimbursement expenses - The appellant ...

Reimbursed Employee Expenses Not Considered Taxable Service Payments Under Finance Act.

January 3, 2024

Case Laws     Service Tax     AT

Demand of service tax - reimbursement expenses - The appellant had agreed to pay a fixed monthly amount to HLL as a consideration for management services - The appellant, which was the service recipient under the Agreement, paid the expenses for the employees of HLL and HLL, as a service provider, reimbursed such expenses. There is no payment of any consideration, which is an essential requirement for a service to attract the levy of service tax under the Finance Act. - The reimbursable expenses have not been incurred by the appellant in exchange of the taxable service provided by it. - AT

View Source