No Service Tax Demandable on Reimburseable Expense in absence of Evidence to Prove Collection of Higher Charge in Electricity Charge: CESTAT

By Yogitha S. Yogesh - On September 18, 2023 6:30 pm - 2 mins read

No -Service -Tax- Demandable - Reimburseable- Expense - absence - Evidence - Prove- Collection - Higher- Charge -Electricity- Charge-CESTAT-TAXSCAN

The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no service tax demandable on reimburseable expense in absence of evidence to prove collection of higher charge in electricity charge. M/s. Ozone Projects Private Limited, the appellant is registered with the Service Tax Commissionerate for various services including works contract…

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