https://www.taxtmi.com/caselaws?id=755048 CESTAT Hyderabad dismissed the appeal regarding determination of taxable value for IT support services under a reseller agreement. The tribunal held that under reverse charge mechanism provisions, the appellant as service provider must include reimbursable expenditure/costs in gross value for service tax computation per Section 67. The court found no infirmity in Commissioner (Appeals) orders including operating/marketing expenses in gross value. Regarding extended limitation period and penalty, the matter was remanded for fresh determination by adjudicating authority to decide revenue neutrality as defense. Both show cause notices were issued within normal limitation period. en-us Wed, 03 Jul 2024 00:00:00 +0530 Fri, 05 Jul 2024 08:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755048 CESTAT Hyderabad dismissed the appeal regarding determination of taxable value for IT support services under a reseller agreement. The tribunal held that under reverse charge mechanism provisions, the appellant as service provider must include reimbursable expenditure/costs in gross value for service tax computation per Section 67. The court found no infirmity in Commissioner (Appeals) orders including operating/marketing expenses in gross value. Regarding extended limitation period and penalty, the matter was remanded for fresh determination by adjudicating authority to decide revenue neutrality as defense. Both show cause notices were issued within normal limitation period. Case-Laws Service Tax Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755048