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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Valuation - inclusion of reimbursable expenses - contribution ...


Service Tax Valuation Excludes Provident Fund and ESI Contributions for Labor; Demand for Additional Tax Set Aside.

December 21, 2019

Case Laws     Service Tax     HC

Valuation - inclusion of reimbursable expenses - contribution towards Provident Fund and ESI of the labour - the service provider (appellant) was liable to be charged service tax qua service rendered by him and the valuation of taxable service could not be anything more or less than the consideration paid for rendering such a service. - Demand set aside.

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