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Service Tax - Highlights / Catch Notes

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Valuation - inclusion of reimbursement expenses - C&F Agent - if ...


Service Tax Valuation: Reimbursement to C&F Agents Excluded if Solely for Reimbursement, Not Considered Taxable Income.

May 10, 2018

Case Laws     Service Tax     AT

Valuation - inclusion of reimbursement expenses - C&F Agent - if a receipt is for reimbursing the expenditure incurred for the purpose, the mere act of reimbursement, per se, would not justify the contention of the Revenue that the same, having the character of the remuneration or commission, deserves to be included - AT

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