The CESTAT held that Reimbursable expenses cannot be included in the taxable value
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that Reimbursable expenses cannot be included in the taxable value. The two members held that confirmation of demand of service tax Rs.5,78,742/- on reimbursement of the cost of defective parts replaced during the warranty period cannot be sustained. M/s. Hewlett…
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