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2015 (3) TMI 873 - AT - Service TaxFailure to pay service tax on the expenses recovered from the service-recipient - reimbursement of expenses - appellant had incurred travel expenses while providing output service and the said travel expenses were recovered from the service-recipient - contravention of the provisions of Section 68(1) read with Section 66 of the FINANCE Act - Held that:- A perusal of the sample invoice produced by the learned counsel, it indicates separately the inspection and service charges as also the to-and -fro actual charges for travelling. We find that there is no dispute as to the fact that the appellant discharged appropriate service tax liability on the service charges billed by them for rendering services to the client. The amount which has been collected by the appellant seems to be travelling expenses incurred by the appellant's engineers to visit the site of the client. We find force in the contention of the learned counsel that the issue is covered by the order of the coordinate bench of the Tribunal in the case of Reliance Industries Ltd. (2008 (6) TMI 78 - CESTAT AHMEDABAD). - impugned order is unsustainable in law and is liable to be set aside - Decided in favour of assessee.
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