Case Law Details
Case Name : Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India & ANR (2012-TIOL-966-HC-DEL-ST)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
We are sharing with you an important analysis of judgment of Hon’ble Delhi High Court in the W.P. (C) 6370/2008 of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India & ANR (2012-TIOL-966-HC-DEL-ST) on the following issue:-
Issue:
♣ Whether reimbursement of expenses includible in gross consideration for the chargeability of Service Tax?
♣ Whether Rule 5(1) of Service Tax (Determination of Value) Rules is ultra vires Sections 66 and 67 of Finance Act, 1994?
Facts:
The Petitioner Company is engaged in providing consulting engineer services and receiv...
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Author Bio
We are service provider, we did’nt charge any service tax over conveyance bill “CAN WE SHOW “OUT OF POCKET EXPENCES” IN SERVICE TAX RETURN
Good Judgement.. Whether this judgement has been passed? or its still in litigation…Please let us know..
Good Analysis, does this judgement applicable in respect of taxability of the common expenditure shared by the sister concern. Pl. share your expert views.
Thanks for the analysis of recent judgment. Pl advise whether security services providers too can avoid service tax payment on PF , ESI , SALARY etc paid to security guards and pay service tax only on commission portion in view of and taking benefit of this decision.
It is good judgement. But what is the guarantee that, the government which is habituated to mint the money from its subjects, will relinquish it’s benefit like Service tax. Any expenditure incurred for the service provider to provide service should not included in gross expenditure. I also strongly argue that, the contributions payable by the Contractor/assessea towards Insurance & Provident Funds, if reimbursed by the Employer also a expenditure incurred by the contractor/assessea and should not be included in taxable income .
Read. Thanks a lot.