Service Tax is not chargeable on reimbursement of expenses: SC

Commissioner Of Central Goods And Service Tax Vs Hindustan Construction Company Ltd. (Supreme Court of India)

Supreme Court of India, in the case of Commissioner of Central Goods and Service Tax vs. Hindustan Construction Company Ltd., upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), dismissing the appeal against CESTAT’s order. The court ruled that service tax cannot be levied on the reimbursement of expenses since such reimbursements lack the necessary service element. The Respondent, engaged in providing constr

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