Home Highlights April 2016 Year 2016 This

You may also like:

1. Service tax liability - valuation - reimbursable expenses cannot be added in the assessable value of the C&F services, service tax is payable only on the commission and...

2. Valuation - Reimbursement expenses - the so-called reimbursable expenses are part and parcel of the gross value of the service. Therefore, the same is includible in the...

3. Valuation - gross value - reimbursement of expenses - Contention of the appellants that no service tax is payable on reimbursable expenses borne by the appellants is not...

4. Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

5. The service tax liability on the amount paid as reimbursable to the professionals will not includable as gross value of services and not taxable under Rule 5(1) and also...

6. Demand of differential service tax - Valuation - non-inclusion on reimbursable expenses - pure agent services - The Appellate Tribunal analyzed the agreements and legal...

7. Whether the assessee is correct in discharging service tax on gross amount charged under Section 67 of the Finance Act, 1994 after availing CENVAT credit on inputs or...

8. 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...

9. Valuation - as the issue stands settled that reimbursable expenses cannot form part of the gross value of the services being provided by the service provider, we find no...

10. Effect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats to all the existing members of the Society in lieu...

11. Valuation - inclusion of reimbursable expenses in the gross value of the for determination of the value of taxable service - It is found that the issue in respect of the...

12. Reimbursement of expenses - reimbursable expenses received by the assessee need not be added to the taxable value relating to clearing and forwarding agency - AT

13. Valuation - inclusion of reimbursable expenses received from the principals in the assessable value - The levy of Service Tax on expenses cannot be sustained.

14. Service tax - reimbursement of expenses - what are costs for inputs services and inputs used in rendering services cannot be treated as reimbursable costs as there is no...

15. Non-payment of Service tax - reimbursable expenses - foreign owners where payment is received in foreign currency - the quantification of the value of the service can...