Expenses Received as Reimbursement of Expenses made on behalf of Service Recipient can’t form part of Assessable Value, No Service Tax: CESTAT

The Customs, Excises, and Service Tax Appellate Tribunal (CESTAT) held that expenses received as reimbursement of expenses made on behalf of service recipients by the appellant can’t form part of the assessable value, so service tax cannot be charged. The appellant, Awasthi Brothers is a partnership firm registered with the Service Tax department for the […]

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