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service tax on re-imbursement of electricity charges

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..... service tax on re-imbursement of electricity charges
Query (Issue) Started By: - GOPAL HARLALKA Dated:- 5-2-2013 Last Reply Date:- 8-2-2013 Service Tax
Got 2 Replies
Service Tax
Whether s .....

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..... ervice tax is payble on the re-imbursement of electricity charges in a housing complex, where electricity charges are collected and paid to the electricity provider on behalf of the residents ? Reply .....

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..... By Pradeep Khatri: The Reply: Re-imbursement of expenses on acutal basis won't for part of the taxable amount for the purpose of calculating the Service Tax while provide the taxable service. This a .....

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..... spect has been clarified in the following judgment:- As a major relief to all the service providers, Delhi High Court in Intercontinental Consultants and Technocrats Pvt. Ltd. v. Union of India (2012 .....

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..... ) 12 TMI 150 (Delhi) has over ruled this provision stating that imposing Service Tax on reimbursements is not in the scheme of law and such a provision is ultra vires (illegal) the Act itself. Reply .....

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..... By sanjeev bajaj: The Reply: No Service Tax as the provider of service is acting as Pure Agent according to Service Tax( Determination of Valuation) Rules, 2006 and fulfils the conditions laid down .....

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..... in Rule 5 of the said rules.
Discussion Forum - Knowledge Sharing .....

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