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2018 (2) TMI 403 - AT - Service TaxBusiness Auxiliary Service - Short payment of service tax - whether reimbursable expenses are includible in the taxable value or not? - Held that: - The facts make it clear that the amount impugned is reimbursable expenses on which service tax has been demanded - issue whether reimbursable expenses are to be included in the taxable value or not is settled by the decision in the case of Commissioner of Service Tax Versus M/s. Sangamitra Services Agency [2013 (7) TMI 862 - MADRAS HIGH COURT], where it was held that the amounts are not to be included in assessable value - demand set aside - appeal allowed - decided in favor of appellant.
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