https://www.taxtmi.com/caselaws?id=354632 The Tribunal dismissed the inclusion of reimbursements for materials and fuel in gross receipts under section 44BB, following the Halliburton Offshore Services Inc. case. However, reimbursements for service tax and interest on service tax were excluded from gross receipts in line with the Mitchell Drilling International Pvt. Ltd. decision. As a result, the appeal was partly allowed. en-us Tue, 30 Jan 2018 00:00:00 +0530 Thu, 01 Feb 2018 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354632 The Tribunal dismissed the inclusion of reimbursements for materials and fuel in gross receipts under section 44BB, following the Halliburton Offshore Services Inc. case. However, reimbursements for service tax and interest on service tax were excluded from gross receipts in line with the Mitchell Drilling International Pvt. Ltd. decision. As a result, the appeal was partly allowed. Case-Laws Income Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354632