CESTAT Quashed Service Tax Demand as Convention Reimbursements Non-Taxable

Confederation of Indian Industry Vs Commissioner of Central Excise and Service Tax (CESTAT Chandigarh)

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal examined an appeal against an order passed by the Commissioner of Central Excise and Service Tax, Chandigarh-I, which had confirmed Service Tax demands for the period from 1 October 2010 to 31 March 2012. The confirmed demands related to two heads: Service Tax on reimbursement of expenses under Convention Services amounting to ₹39,034 and Service Tax on income from the Modular Employment Scheme amount

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