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Ammendmentto the defenition of consideration

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Querist : Anonymous

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Querist : Anonymous (Querist)
10 June 2015 As per the Finance Act 2015 the consideration has been defined to include reimbursment of expenses subject to certain conditions. Please let me know what are those conditions subject to which the reimbursement of expenditure will not be subject to service tax.

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V.Swaminath
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Shreyas Sangoi

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Shreyas Sangoi (Expert)
11 June 2015 Conditions as prescribed in Rule 5(2) of Service tax (Determination of Value) Rules, 2006, need to be fulfilled.

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