News

Feb 10, 2014


SERVICE TAX PAYABLE ON TOTAL AMOUNT

 SERVICE TAX PAYABLE ON TOTAL AMOUNT

 

CESTAT, Mumbai Bench, has recently delivered a judgment wherein it was held that were the service provider provides any security guards and receives wages amount being payable to the security guard as well as his commission from the service recipient, then service tax is payable on total amount i.e. wages amount and the commission amount combined. It was held that wages amount paid by the service recipient cannot be said to be reimbursement of expenses to the service provider.

 

Full judgment is enclosed.

 
Attachment:  1392096860.docx