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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Non-payment of Service tax - reimbursable expenses - foreign ...


Service Tax on Foreign Currency Reimbursements for Ship Management Services Limited to Gross Amount Charged by Provider.

August 17, 2023

Case Laws     Service Tax     AT

Non-payment of Service tax - reimbursable expenses - foreign owners where payment is received in foreign currency - the quantification of the value of the service can therefore never exceed the gross amount charged by the service provider for the ship management service provided by them. - AT

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