Case Law Details
Case Name : ABC Consultants Private Limited Vs Commissioner of Service Tax (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 40688 of 2014
Date of Judgement/Order : 04/08/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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ABC Consultants Private Limited Vs Commissioner of Service Tax (CESTAT Chennai)
Service Tax not leviable on reimbursement charges
The CESTAT, Chennai, in M/s ABC Consultants Pvt. Ltd. v. Commissioner of Service Tax [Service Tax Appeal No. 40688 of 2014 dated August 04, 2023] set aside the demand of service tax on reimbursed amount and held that the assessee only paying advertisement charges on behalf of clients which was later reimbursed to him on actual basis thus the demand of service tax is unsustainable.
FACTS:
M/s ABC Consultants Pvt. Ltd. (“the Appellant”) is rendering ‘manpower recruitment or supply agency’ service.
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