TaxTMI 
TaxTMI 
Audit EA 2000
X X X X Extracts X X X X
X X X X Extracts X X X X
....udit EA 2000<br> Query (Issue) Started By: - sanjay singh Dated:- 21-9-2019 Last Reply Date:- 23-9-2019 Service Tax<br>Got 3 Replies<br>Service Tax<br>Dear Team, We are service provider having Pvt Ltd. Company and providing House-keeping , Manpower (Skilled /Unskilled) Services to Corporate Property and Residence. I need some advice from your expertise that we are collecting a part of Reimbursem....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent payment through Debit Note from our client like P.F & E.s.i.c Contribution , Consumable Materials, Travelling / transportation & Employees Uniform charges. We are not collecting Service tax on the above mentioned Expenses as well as No Agency charges etc. In this regards we need to know whether the above is Included in Taxable services or not ? Please Advice and provide your suggestions . R....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eply By Himansu Sekhar: The Reply: The reimbursible expenses are to be added to the taxable value and subject to service tax. Explanation to sec 67 of the finance Act,1994 clarified the taxability of the reimbursible expenses. Hon'ble Supreme Court has also gave the verdict in this regard. Reply By KASTURI SETHI: The Reply: As per Section 67 of the Finance Act, Service Tax is to be charged ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on gross amount charged and also see the definition of 'consideration' provided in Explanation below sub-section 4 of section 67 Consideration (ii) any reimbursable expenditure or cost incurred by the service provider and charged, in the course of providing or agreeing to provide a taxable service, except in such circumstances, and subject to such conditions, as may be prescribed; No de....
X X X X Extracts X X X X
X X X X Extracts X X X X
....duction is allowed. Though you have not collected Service Tax on the expenses/charges, yet Service Tax is required to be paid. Vide Notification No.7/15-ST dated 1.3.15 (effective from 1.4.15) amending Notification No.30/12-ST dated 20.6.12 (effective from 1.7.12) 100% Service Tax on Manpower Supply was required to be paid by Service Receiver under RCM subject to conditions. Reply By Ganeshan Kal....
X X X X Extracts X X X X
X X X X Extracts X X X X
....yani: The Reply: Even in GST, the amounts are to be included .<br> Discussion Forum - Knowledge Sharing ....