2008 (6) TMI 78 - AT - Service Tax

Demand confirmed on the ground that reimbursable charges incurred by the appellants for traveling allowances to consulting engineers are required to be included in the fees for services so paid by them - issue is settled by Tribunal in various cases in favour of assessee - moreover as per instruction no. F.No.B..43/5/97-TRU expenses incurred on account of reimbursable expenses shall not form part of the value of the taxable services appeal of assessee is allowed

Summary

The judgment by Appellate Tribunal CESTAT AHMEDABAD involved the issue of including reimbursable charges in fees for services for service tax. The demand was confirmed against the appellants, but the Tribunal found the issue settled by previous decisions and Board instructions. The impugned orders were set aside, and the appeals were allowed with consequential relief to the appellant(s).