Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Reimbursed Expenses for Stationery Not Includible in Assessable Value: CESTAT Quashes ₹83.92 Lakh...
The CESTAT has quashed a service tax demand on NIELIT, Chandigarh, ruling that "reimbursed expenses for stationery are not includible in the assessable value." The tribunal clarified that the assessable value should only include the value of the service provided, and not the expenses that are reimbursed. This ruling provides clarity on the taxability of a wide range of services.