2009 (1) TMI 35

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..... thorized Departmental Representative (DR) for the Revenue.  [Order per: P. K. Das, Member (Judicial)] - All these appeals are arising out of a common Order in Appeal Nos. 119 to 122 (GRM)ST/JPR-I/2006 dated  22.12.2006 passed by Commissioner (Appeals), Jaipur. 2. The issue involved in these appeals is as to whether the amount paid by the appellant to the club agents in the name of cl .....

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..... is such as travelling, boarding and lodging will not be subject to service tax provided all the conditions mentioned in the Circular are satisfied. Accordingly, your stand with regard to allowances and reimbursement paid to the agents is acceptable." 4. Learned Advocate has not been disputing that the appellants are required to submit evidences of the pocket expenses which are reimbursable on act .....

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