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Service Tax - Highlights / Catch Notes

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Revenue neutrality - issue is revenue neutral without involving ...


High Court Rules in Favor of Assessee: Reimbursable Costs Included in Taxable Services Valuation u/s 67.

April 27, 2021

Case Laws     Service Tax     HC

Revenue neutrality - issue is revenue neutral without involving of any out flow of net tax to the Government - only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax. - substantial question of law is answered in favour of the assessee - HC

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