TMI Blog2018 (2) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... expenditure, no service tax can be charged on the same. As such, the amount is only being reimbursed to them, hence the judgment of the Hon’ble Madras High Court in the case of Commissioner of Service Tax Vs. Sangamitra Services Agency [2013 (7) TMI 862 - MADRAS HIGH COURT] would be squarely covered in favor of them, where it was held that if a receipt is for reimbursing the expenditure incurred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s observed that the appellant had issued debit notes and received certain amount towards reimbursement expenses spent on behalf of their clients. The reimbursement expenses were incurred towards catalogue printing charges, cost of tender document, crane charges, legal opinion charges, freight charges, vendor registration charges etc. The appellant was not paying service tax on the amount received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of the Hon ble Madras High Court in the case of Commissioner of Service Tax Vs. Sangamitra Services Agency - 2014 (33) STR 137 (Mad.) would be squarely covered in favour of them. He also relies on the Board s Circular No.334/4/2008 dated 5.5.2008 and the earlier orders of this very same Bench. 3. On the other hand, ld. AR Shri S. Govindarajan supports the impugned order. He submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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