https://www.taxtmi.com/caselaws?id=370680 The Tribunal ruled in favor of the appellant on all three issues. It held that the amounts received for building facilities were mobilization advances not linked to specific services, thus not subject to service tax. Additionally, reimbursed amounts for income tax and VAT were considered reimbursable expenses and not part of taxable service value, exempting them from service tax. Lastly, amounts for procuring Repair Technical Documents were deemed goods, not services, and therefore not subject to service tax. The Tribunal allowed the appeal, concluding that none of the amounts were taxable under service tax laws. en-us Tue, 13 Nov 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370680 The Tribunal ruled in favor of the appellant on all three issues. It held that the amounts received for building facilities were mobilization advances not linked to specific services, thus not subject to service tax. Additionally, reimbursed amounts for income tax and VAT were considered reimbursable expenses and not part of taxable service value, exempting them from service tax. Lastly, amounts for procuring Repair Technical Documents were deemed goods, not services, and therefore not subject to service tax. The Tribunal allowed the appeal, concluding that none of the amounts were taxable under service tax laws. Case-Laws Service Tax Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370680