Reimbursable expenses is not includible in value of taxable services

RELEVANT PARAGRAPH We have considered the submissions made at length by both sides and perused the records. The issue for determination in this case is whether the reimbursable expenditure incurred by the appellant is chargeable to service tax or not. On perusal of the returns it appears that they had indicated this amount against the column marked as “amount billed for exempted services other than export”. It is also undisputed that the appellant has been taking this stand before the lower authorities that the amounts are reimbursable expenses. It was the claim of the appellant th...