TMI Blog2008 (8) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... by them, is correct – hence their claim is restricted to maximum ceiling of 1% only and that cannot be denied - Since the appellant’s agreement itself shows reimbursement to a maximum limit of 1%, therefore, it has to be restricted to that extent only - ST/302/2007 - 989/2008 - Dated:- 21-8-2008 - Dr. S.L. Peeran, Member (Judicial) and Shri T.K. Jayaraman, Member (Technical) (Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r reimbursement of expenses incurred are not to be included for computing Service Tax. However, both the authorities have doubted the claim on the ground that part of the expenses are actually being made out of appellant's own resources and therefore, they should not be granted this reimbursement expenses. This is under dispute. 2. The learned Counsel submits that reimbursement expenses beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he deductions. Therefore, the findings recorded by both the authorities are not legal and proper. The learned Counsel clarified that there is no limit laid down in the Board's Circular with regard to the maximum ceiling of 1% but it was so in an agreement entered into with their clients and customers. Since the appellant's agreement itself shows reimbursement to a maximum limit of 1%, therefore, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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