EXCISE AND SERVICE TAX:
No ST on reimbursable expenses merely allocated by book entries for internal project allocation purposes: HC
ST : Reimbursable expenses, merely allocated by book entries for internal project allocation purposes and not received or recovered from any person, cannot be considered as taxable for service tax purposes.
ST : In order to levy tax, amount must be reimbursable expenditure and charged in course of providing or agreeing to provide a taxable service.
[IN THE HIGH COURT OF GUJARAT AT AHMEDABAD, Nehru Foundation for Development Centre for Environment Education Society Versus Union of IndiaR /Special Civil Application No. 5702 of 2023, decided on 17-1-2024]
