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TMI Blog2018 (2) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: Bench The brief facts of the case are that the appellants are registered with the Service Tax department under the category of "Man Power Recruitment and Supply Agency service". During the course of audit, it was noticed that there was difference in the valuation shown in the trial balance for the year 2007-08 and ledger account. An amount of Rs. 3,39,539/- was received by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled a detailed reply contending that the said amount cannot be subject to levy of service tax as these are reimbursable expenses. The contract entered by the appellant with the client would make it clear that arranging for advertisement space is not part of the service rendered by the appellants. Placing advertisement is not a part of Manpower Recruitment and Supply Agency service in normal pract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s High Court in the case of CST Vs. Sangamitra Services Agency - 2014 (33) STR 137 (Mad.). 3. Ld. AR, Shri S. Govindarajan, AC, reiterated the findings in the impugned order. He submitted that only the actual expenses can be considered to be reimbursable expenses. The said amount has been incurred by the appellant for providing the service of Manpower recruitment and supply agency service, that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be a one-time occasion and was only expenses incurred on behalf of the client which are reimbursed on actual basis. We therefore follow the decision in the in the case of Sangamitra Services Agency (supra) and hold that the demand is unsustainable. The impugned order is set aside. The appeal is allowed with consequential relief if any, to the appellants. (Dictated and pronounced in open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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