TMI Blog2018 (4) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... which are reimbursed by the recipient of services on actual basis has been a subject-matter of various decisions of the Tribunal also - It is held that such expenses cannot form part of the gross value which is relatable to only services provided - appeal allowed - decided in favor of appellant. - ST/00533/2010 - Final Order No. 43472/2017 - Dated:- 18-12-2017 - Smt. Archana Wadhwa, Member (Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard both sides and perused the appeal records. 3. The fact that these expenses are reimbursed on actual basis is admitted. The show-cause notice specifically mentions that these are reimbursement of expenses incurred by the assessee. We note that reimbursable expenses which are on actual basis cannot form part of a taxable value in terms of section 67 of the Finance Act, 1994. The Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the Tribunal also. It is held that such expenses cannot form part of the gross value which is relatable to only services provided. In view of the above legal position settled by various decisions, we find no merit in the impugned order confirming tax liability on such expenses. Accordingly, the same is set aside and appeal is allowed. (Dictated and pronounced in open court) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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