Tag Archives: Reimbursement

No service tax on reimbursement of expenses: Supreme Court Judgment

By | March 9, 2018

Held : Gross amount charged by the service provider for such services provided or to be provided by him, in a case where the consideration for the service is money. High Court observed that the expenditure or cost incurred by the service provider in the course of providing the taxable service can never be considered as… Read More »

Reimursement of telephone allowances and Hospitality cannot be treated as income of assessee

By | October 4, 2015

Hospitality and telephone allowances to assessee being in nature of reimbursement cannot be treated as income in hands of assessee and, consequently, non-inclusion of same in assessee’s return of income could not be treated as concealment of income and penalty was not called for IN THE ITAT CUTTACK BENCH Soumya Prakash Pattnaik v. Assistant Commissioner… Read More »