https://www.taxtmi.com/caselaws?id=764972 CESTAT Kolkata held that reimbursement expenses for salary payments made by a manpower recruitment service provider on behalf of clients are not includible in taxable value for service tax purposes during 2010-13. The tribunal distinguished between reimbursement and remuneration, ruling that only service component consideration is taxable under Sections 66 and 67. Following Supreme Court precedent in Union of India vs. Intercontinental Consultants, the tribunal emphasized that pure agent services exclude reimbursable expenses from tax liability. Additionally, the extended limitation period was deemed inapplicable as no suppression of facts occurred, with all relevant information available in public records. The revenue's demand was time-barred and the appeal was allowed. en-us Mon, 06 Jan 2025 00:00:00 +0530 Wed, 22 Jan 2025 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764972 CESTAT Kolkata held that reimbursement expenses for salary payments made by a manpower recruitment service provider on behalf of clients are not includible in taxable value for service tax purposes during 2010-13. The tribunal distinguished between reimbursement and remuneration, ruling that only service component consideration is taxable under Sections 66 and 67. Following Supreme Court precedent in Union of India vs. Intercontinental Consultants, the tribunal emphasized that pure agent services exclude reimbursable expenses from tax liability. Additionally, the extended limitation period was deemed inapplicable as no suppression of facts occurred, with all relevant information available in public records. The revenue's demand was time-barred and the appeal was allowed. Case-Laws Service Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764972