Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    GST Amnesty Scheme Under Section 128(A) Offers...     TaxTMI    GST Orders Uploaded Without Proper Service Violate...     TaxTMI    SEBI Extends Cybersecurity Framework Compliance...     TaxTMI    SEBI Revises Lock-in Rules for InvIT Preferential...     TaxTMI    Customs Duty Rates Under India-UAE CEPA to Change...     TaxTMI    Income-tax Rules Amended: Form 3CD Gets Major...     TaxTMI    SCN Issued Two Days Beyond Section 73(2) Deadline...     TaxTMI    CBIC Revises Tariff Values Under Section 14(2) for...     TaxTMI    Diamond Imprest Authorisation Form Updated with...     TaxTMI    Sea Cargo Manifest Regulations: CBIC Extends...     TaxTMI    CBIC Implements Electronic Processing for Personal...     TaxTMI    CBDT Authorizes Waiver of Interest on Delayed...     TaxTMI    GST Assessment Order Set Aside for Lacking Document...     TaxTMI    Refund of Unutilised Input Credit Allowed After...     TaxTMI    Tribunal Excludes Three IT Giants as Comparables...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Assessable value - reimbursements of expenses - inputs used in ...


Service Tax Calculation Excludes Reimbursements for Input Expenses; Only Actual Service Value Taxable According to Case Laws.

January 30, 2014

Case Laws     Service Tax     AT

Assessable value - reimbursements of expenses - inputs used in rendering services cannot be treated as reimbursable costs. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

  2. Service tax - reimbursement of advertisement expenses and other sales promotion expenses - since expenses reimbursed on actual basis for achieving the Sales target,...

  3. Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

  4. 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...

  5. Valuation - includibility of reimbursement of expenses - C&F Agency Service - various expenses such as rent, postage and stationary, telephone charges etc. - service tax...

  6. The tribunal held that the amounts received by the appellant for reimbursement of medical expenses, dog squad maintenance costs, and expenses incurred for celebrating...

  7. 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...

  8. Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided...

  9. Transfer pricing issues: Royalty arrangement including trademark, know-how upheld based on CUP method over TNMM. Advertisement expenses remanded for fresh determination....

  10. CESTAT ruled reimbursement expenses of salary incurred during manpower supply services (2010-13) are not includible in taxable value for service tax purposes when acting...

  11. The appellant was not liable to pay service tax on the expenditure reimbursed by group companies, as the expenses were not shown to be consideration for services...

  12. Export of services - input services - Air Travel Agent Service (ATAS) - input services such as Car hire charges, Insurance charges, Travel expenses and Staff welfare...

  13. CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and...

  14. Event Management Service - pure agent service - The input service and expenses are necessary for providing the service, therefore the same cannot be claimed as reimbursement.

  15. Valuation - inclusion of reimbursement of expenses - Apparently, there is no reimbursement on actual basis and the exclusion under the category of 'reimbursement...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
T: Tax Liability When Your Income Is Included in Another Person's Total I...
F: Exports to Nepal and Bhutan Qualify for Duty Drawback Regardless of Pa...
F: Director's Foreign Cab Services for Client Meetings Subject to GST Und...
A: TDS Rate on Rent Payments Under Section 194IB Reduced from 5% to 2% Ef...
A: Mandatory ISD Registration Now Required for Head Offices Distributing ...
A: Finance Act 2025 Brings GST Amendments: Input Distribution, Multi-Fact...
A: Avoiding Common Errors in Company Law Document Filing: Deadlines, Accu...
A: Income Tax Exemption: How 12A Registration Works for Non-Profits and W...
A: Dedicated Freight Container Corridors Transform Logistics with Speed, ...
A: India's Path to Becoming the Third-Largest Economy Requires Sustained ...
A: India's "Perfume Capital" Kanauj Balances Traditional Attar Craftsmans...
A: Essential Strategies for Managing Export Business Risks: From Market D...
A: Inefficient Waste Management and Weak Enforcement of SWM Rules 2016 Fu...
A: Comprehensive Solutions to Landfill Crisis: From Circular Economy to A...
A: Implementing Eco-Friendly Elections: Eliminating Physical Campaign Mat...
A: India's Export Opportunities: Selecting Profitable Products in Textile...
A: Gold Ornaments Seizure Case Dismissed After 15-Year Customs Delay With...
H: Input Tax Credit Not Available for Share Buyback Expenditure Under GST...
H: Gujarat Maritime Board Dredging Services Not Eligible for Exemption Un...
H: GST Demand Against Deceased Invalid Without Show Cause Notice to Legal...
H: Condonation of Delay in GST Returns Filing Beyond 30-Day Period Under ...
H: No GST Payable on Gas Lost During Transit, But Input Tax Credit Must B...
H: Investment Firm Cannot Claim Input Tax Credit on Mutual Fund Transacti...
H: Free Scraping Tool with Apsara Oil Pastels Constitutes Mixed Supply Un...
H: Section 34 Application Filed on Next Court Working Day After Holiday P...
H: GST Officer Appointed Under Karnataka GST Act Qualifies as Proper Offi...
H: Input Tax Credit Denied for Concrete Tower Construction Supporting Man...
H: Businesses Can Apply Margin Scheme for Second-Hand Goods While Maintai...
H: Rice Husk Board with PVC Resin Cannot Be Classified Under Chapter 44 o...
H: Goods Delivered Under Fraudulent Orders Still Constitute "Supply" Unde...