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Service Tax - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Levy of service tax - Consulting Engineers Services - ...


Service Tax on Consulting Engineers Services: Reimbursement to Overseas Employees Not Considered Service Export, Tax Demand Dismissed.

January 10, 2022

Case Laws     Service Tax     AT

Levy of service tax - Consulting Engineers Services - reimbursement of expenses - export of service or not - The demand on account of reimbursement of expenses to their employees working in the overseas branches does not constitute any remuneration in lieu of a service received by the appellants - the demand on account of services alleged to have been rendered by the overseas branches to the appellant is set aside. - AT

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