Import of services - certain reimbursements made to the foreign ...

Reimbursements for Foreign Services Not Taxable Under Reverse Charge, Tribunal Rules, Citing Precedent Case.

May 18, 2024

Case Laws     Service Tax     AT

Import of services - certain reimbursements made to the foreign entities for the services received under Reverse Charge Mechanism - networking charges and technical services - The appellant argued that reimbursements for services performed outside India should not be taxed. The Tribunal agreed, referencing the Intercontinental Consultants & Technocrats case, which held that only the consideration for the taxable service should be valued and assessed, not additional expenses.

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