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2019 (2) TMI 139 - AT - Service TaxLevy of service tax - reimbursement of fixed expenses - taxable service of commission agent falling under the category of Business Auxiliary service provided - Held that:- The issue has already been decided in favor of the assessee in the Tribunal's decision Jayem Impex Pvt. Ltd. Vs CST Chennai [2018 (8) TMI 1514 - CESTAT CHENNAI], where it was held that such reimbursable cost shall not form part of valuation of taxable services prior to 14.05.2015 - appeal allowed - decided in favor of appellant.
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