Separate Bill for Reimbursement
This query is : Resolved
22 April 2010
Friends,
If a separate bill is raised for reimbursement of expenses @ actuals, does it fall under the service tax purview.
Pls quote teh appropriate rules/section/case laws.
Thanks in advance
Radhe Krishna
If a separate bill is raised for reimbursement of expenses @ actuals, does it fall under the service tax purview.
Pls quote teh appropriate rules/section/case laws.
Thanks in advance
Radhe Krishna
22 April 2010
yes, it should as it does not change the end liability & nature of expense
22 April 2010
I dont agree with you. ANy case laws to support your stand?
23 April 2010
Dear Sanath,
The service tax liability is on Gross Amount Charged by the provider of services.
So even if the amount is paid at actuls and as re-imbursement, it is liable for service tax.
Only exception is payment as pure agent , where service provider makes payment to third party as an agent of service receiver. To get the amount excluded from service tax as per pure agent concept , the payment should full fill certain conditions given in act.
The service tax liability is on Gross Amount Charged by the provider of services.
So even if the amount is paid at actuls and as re-imbursement, it is liable for service tax.
Only exception is payment as pure agent , where service provider makes payment to third party as an agent of service receiver. To get the amount excluded from service tax as per pure agent concept , the payment should full fill certain conditions given in act.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CG Tax On residential property
- Post Office RD Interest
- Applicable TDS for Purchase of Flat from NRI
- Eway bill for machinery reparing
- Building and other construction workers welfare cess act 1996
- ITR 3 FILING OF AN INDIVIDUAL (PARTNER IN A PARTNERSHIP fIRM)
- Gift of mutual fund units to daughter
- Bank Accounts in Balance Sheet for ITR 3
- NRI ITR2 account in 2025-26 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.
- Annual return of gst limit
- Reporting of STCG on Property in ITR
- Error while filling exam form November 2026
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
