Valuation - exclusion of reimbursement of expenses - The reply ...

Case Laws Service Tax

June 30, 2021

Valuation - exclusion of reimbursement of expenses - The reply does not contain the bifurcation of the amounts liable to service tax and the reimbursable expenses, which are excludible. In the absence of such details, the Assessing Officer cannot be faulted in having brought to tax the entire amount. It is thus appropriate that the petitioner file statutory appeals in order that these factual aspects may be looked into. - HC

View Source

← Previous Next →

Valuation - exclusion of reimbursement of expenses - The reply ...

Case Laws Service Tax

June 30, 2021

You may also like:

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

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

TP adjustment on account of reimbursement of seafarer expenses - Revenue has only doubted the genuineness of the alleged reimbursement of expenses made by the assessee...

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

Valuation - inclusion of reimbursement of expenses - the appellant has charged the amount spent by them towards arrangement/providing of ATF for flying of Helicopter in...

Valuation - Inclusion of reimbursement of expenses - it does not have any evidence as to what was the actual amount of such reimbursements and therefore as the...

Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not - stay granted. - AT

Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not – prima facie case is in favor of assessee - AT

Valuation - inclusion of reimbursement of expenses – Appellant functions as Share Transfer Agent and Registrar to an Issue – Actual expenses incurred for postages and...

Accrual of income - Reimbursement of expenses treated as income of the Assessee - Application of Markup on Reimbursement Expenses: The contentious issue was whether the...

Penalty u/s 271(1)(c) - TP Adjustment - it is a debatable issue whether reimbursement of expenses qualifies as FTS and there are various decisions which have held that...

Value of clearing and forwarding service to include value of reimbursement of expenses - AT

ST – Reimbursement of expenses are not deductible from gross value

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

Valuation - Reimbursement Expenses - Legal position is clear that expenses actually incurred and reimbursed by service recipient are not to form part of assessable value...

Quick Updates: