https://www.taxtmi.com/caselaws?id=342726 Competing questions on reimbursement of expenses, sub-contractor consideration, notification timing, service situs, and annual-report discrepancies were not finally determined and were sent back for fresh adjudication. The Tribunal noted that reimbursement and sub-contractor taxability were already pending before higher courts, so merits were left open. It applied the settled rule that a notification operates from its issue date unless it expressly provides otherwise, while allowing reconsideration on remand. It also directed fresh findings on whether the service was provided from India and whether any annual-report difference was attributable to taxable service, with a full opportunity of hearing to be given. en-us Fri, 07 Apr 2017 00:00:00 +0530 Tue, 23 May 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342726 Competing questions on reimbursement of expenses, sub-contractor consideration, notification timing, service situs, and annual-report discrepancies were not finally determined and were sent back for fresh adjudication. The Tribunal noted that reimbursement and sub-contractor taxability were already pending before higher courts, so merits were left open. It applied the settled rule that a notification operates from its issue date unless it expressly provides otherwise, while allowing reconsideration on remand. It also directed fresh findings on whether the service was provided from India and whether any annual-report difference was attributable to taxable service, with a full opportunity of hearing to be given. Case-Laws Service Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342726