https://www.taxtmi.com/caselaws?id=340910 The Tribunal upheld the liability of service tax on reimbursable amounts, including expenses integral to the services provided. The denial of credit was remanded for verification, with the possibility of claiming back for double taxation. Amounts incurred as a Pure Agent were deemed taxable as essential input services. The invocation of the extended period was justified due to deliberate mis-declaration. The appellant's claim for benefit under Section 80 was rejected, and penalties were imposed under Section 78 for suppression of facts. The judges differed on the treatment of reimbursable expenses and the invocation of the extended period, leading to a remand for further verification. en-us Thu, 16 Feb 2017 00:00:00 +0530 Mon, 06 Nov 2017 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340910 The Tribunal upheld the liability of service tax on reimbursable amounts, including expenses integral to the services provided. The denial of credit was remanded for verification, with the possibility of claiming back for double taxation. Amounts incurred as a Pure Agent were deemed taxable as essential input services. The invocation of the extended period was justified due to deliberate mis-declaration. The appellant's claim for benefit under Section 80 was rejected, and penalties were imposed under Section 78 for suppression of facts. The judges differed on the treatment of reimbursable expenses and the invocation of the extended period, leading to a remand for further verification. Case-Laws Service Tax Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340910