Tax Consultant
30 Points
Joined July 2009
Pandal and Shamiana Service has been subject to service tax in the period 01.08.97 to 01.06.98. Then after that, it was again brought to service tax from 10.09.04 .
If the value of transportation is included in the invoice value and you charge a markup or profit on the same, then it is subject to service tax.
However, if you are claiming reimbursement of your transport expenses without charging markup and all conditions specified in Rule 5(2) of Valuation Rules are being satisfied cumulatively, then you can exclude the value of transportation charges from the gross taxable value subject to service tax