Sec. 44BB Service tax Reimbursement not forms part of aggregate amount

DIT International Taxation Vs M/s Schlumberger Asia Services Ltd. (Uttarakhand High Court)

Conclusion –

The amount reimbursed to the assessee (service provider) by the ONGC (service recipient), representing the service tax paid earlier by the assessee to the Government of India, would not form part of the aggregate amount referred to in clauses (a) and (b) of sub-section(2) of Section 44BB of the Act.

Facts –

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