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CESTAT ruled reimbursement expenses of salary incurred during manpower supply services (2010-13) are not includible in taxable value for service tax purposes when acting as pure agent. The Tribunal emphasized that u/ss 66 and 67 of the Act, only the service component constitutes taxable value, distinguishing between reimbursement and remuneration. The demand was held time-barred as no suppression existed, with records being publicly available and regularly audited. The Tribunal followed precedent establishing that reimbursement expenses are not taxable, only the remuneration component attracts service tax. The appeal was allowed, confirming that salary reimbursements as pure agent are excludible from service tax valuation.
CESTAT ruled reimbursement expenses of salary incurred during manpower supply services (2010-13) are not includible in taxable value for service tax purposes when acting as pure agent. The Tribunal emphasized that u/ss 66 and 67 of the Act, only the service component constitutes taxable value, distinguishing between reimbursement and remuneration. The demand was held time-barred as no suppression existed, with records being publicly available and regularly audited. The Tribunal followed precedent establishing that reimbursement expenses are not taxable, only the remuneration component attracts service tax. The appeal was allowed, confirming that salary reimbursements as pure agent are excludible from service tax valuation.
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