https://www.taxtmi.com/caselaws?id=345338 Salary, travelling and other manpower-related expenses recovered from the service recipient were treated as part of the provider's own cost of delivering business auxiliary, management, maintenance and repair services. Because the amounts were incurred for the appellant's manpower-driven service performance and were not shown to be expenses that should have been borne by the recipient, they were not accepted as deductible reimbursable expenses. The cited authorities were found inapplicable on these facts. The amounts were therefore included in the gross value of taxable services and subjected to service tax, with the order-in-appeal upheld. en-us Wed, 28 Jun 2017 00:00:00 +0530 Mon, 01 Jan 2018 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345338 Salary, travelling and other manpower-related expenses recovered from the service recipient were treated as part of the provider's own cost of delivering business auxiliary, management, maintenance and repair services. Because the amounts were incurred for the appellant's manpower-driven service performance and were not shown to be expenses that should have been borne by the recipient, they were not accepted as deductible reimbursable expenses. The cited authorities were found inapplicable on these facts. The amounts were therefore included in the gross value of taxable services and subjected to service tax, with the order-in-appeal upheld. Case-Laws Service Tax Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345338