Reimbursements for Direct ABP Operation Costs per Written Agreement Exempt from Service Tax: CESTAT [Read Order]

Service tax not applicable on actual reimbursements for ABP operations as per written agreement
CESTAT - Customs - Excise - Tax - Service tax- CESTAT kolkata - Written Agreement - TAXSCAN

The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that reimbursements for direct ABP operation costs as per written agreement are exempt from service tax. The issue to be decided was whether the amount reimbursed by ABP to the Appellant on actual basis towards the direct cost of…

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