Service tax not payable on value of reimbursement of expenditure

Principal Commissioner of Central Goods & Service Tax Vs Boeing India Defense Pvt. Ltd. (CESTAT Delhi) CESTAT Delhi held that value of reimbursement of expenditure is not includible in the value of taxable service and accordingly, service tax is not payable on the same. Facts- The Appellant had entered into an agreement with its holding company, namely ‘The Boeing Company’ for providing services on a cost-plus markup basis. In order to provide service effectively and efficiently, the Appellant employed employees of TBC on a secondment basis. The Appellant entered into a salary reimburs...