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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Valuation - inclusion of reimbursable expenses - appellants did ...


Appellants Fail to Prove Pure Agent Status; Must Include All Service Expenses in Gross Taxable Value per Section 67.

April 3, 2017

Case Laws     Service Tax     AT

Valuation - inclusion of reimbursable expenses - appellants did not claim themselves to be a pure agent nor did they produce any evidence for fulfillment of conditions necessary for being a pure agent - Section 67 is clear and unambiguous that all the expenses incurred in relation to rendition of service have to be included in the gross taxable value. - AT

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