Reimbursable Expenses Incurred by CHA on behalf of Service Recipient Not Includible in Gross Value of CHA Service: CESTAT sets aside Service Tax Demand on Reimbursable Expenses [Read Order]
The CESTAT held that reimbursable expenses incurred by cha on behalf of the service recipient are not includible in the gross value.
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) has held that reimbursable expenses incurred by Customs House Agent (CHA) on behalf of the service recipient are not includible in the gross value of CHA service. The CESTAT set aside the service tax demand on reimbursable expenses. The issue involved in the…
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