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M/s. Tetra Pak India Private Limited Versus Commissioner of Central Excise, Pune-III

2015 (12) TMI 883 - CESTAT MUMBAI

Demand of Service Tax - reimbursement of the expenses - Traveling expenses, Lodging and Boarding expenses incurred by the appellant’s employees while undertaking official tour - Held that:- Reimbursable amounts on which service tax liability has been .....

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nd boarding and hotel charges. Both the lower authorities have invoked the provisions of Rule 5(1) of the Service Tax (Determination of Value) Rule, 2006. We find that the very same provision has been struck down by the Hon’ble High Court of Delhi in .....

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its in the arguments raised by the Ld. AR, accordingly we set aside the impugned order - Decided in favour of assessee. - Appeal No. ST/80/2010-Mum - Final Order No. A/1264/2015-WZB/STB - Dated:- 12-5-2015 - Mr. M.V. Ravindran, Member (Judicial) and .....

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2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding the service tax liability on an mounts which were reimbursed as Traveling expenses, Lodging and Boarding expenses in .....

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the same is for reimbursement of the expenses. The period involved in this case is from April 2006 to September 2006. 4. Both the lower authorities are in error in holding that the reimbursable amounts on which service tax liability has been confirm .....

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