Impugned show cause notice for shortfall in service tax payment ...

Impugned show cause notice for service tax shortfall quashed as ultra vires. Rules can't include reimbursables in taxable value before 2015 amendment.

July 8, 2024

Case Laws Service Tax HC

Impugned show cause notice for shortfall in service tax payment based on Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 quashed as ultra vires Section 67 of Finance Act, 1994. Supreme Court held Rule 5 and Rule 2(c) of Rules, 2006 cannot include reimbursable expenses in taxable value prior to amendment of Section 67 by Finance Act, 2015 with effect from May 14, 2015. Show cause notice pertaining to period before May 13, 2015 contrary to Supreme Court decision, hence quashed being without jurisdiction.

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Impugned show cause notice for shortfall in service tax payment ...

Impugned show cause notice for service tax shortfall quashed as ultra vires. Rules can't include reimbursables in taxable value before 2015 amendment.

July 8, 2024

Case Laws Service Tax HC

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