Excise – Expenses incurred on account of reimbursable expenses shall not form part of the value of the taxable services

We also find that the Board vide its Service Tax instructions F.No.B..43/5/97-TRU, dated 2.7.97 held in para 3.5 that the expenses incurred on account of reimbursable  expenses shall not form part of the value of the taxable services. To the same effect is another instruction being Service Tax F.No.B11/98-TRU, dated 7.10.98. CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, O-20, Meghani Nagar, Ahmedabad Date of hearing:23.6.2008 Service Tax Appeal Nos.31, 43, 44 of 2008 Arising out of the order in  appeal No.368/2007/Commr(A)/Raj dated 18.1.2.2007 and 17 to 18/2008/Comm...