Court :
Hon’ble CESTAT of Mumbai
Brief :
The Hon’ble CESTAT, Mumbai held that reimbursement of the cost of obtaining and employing resources/certain expenses incurred by the Appellant on the behalf of the Group Companies cannot be regarded as consideration flowing to the Appellant towards the taxable service provided by the Appellant rather the receipts are towards the reimbursements of the cost/expenses incurred by the assessee in terms of the cost sharing agreement with the Group Companies. Further, the activity of incurring expenses as service is not in the nature of outsourced activity as contemplated in the definition of ‘Business Support Services’.
Citation :
Reliance ADA Group Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai-IV [2016 (3) TMI (810) - CESTAT MUMBAI]
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