Service tax cannot be demanded on reimbursable expenses

Benchmark Consultants Vs Commissioner of GST & Central Excise (CESTAT Chennai) The issue is as to whether service tax can be demanded on reimbursable expenses. From the show cause itself it is clear that the  demand is made for the non-inclusion of reimbursable expenses in the taxable value for discharge of service tax liability. The issue is settled in the case of UOI Vs Intercontinental Consultants and Technocrats (supra). Following the same, we are of the view that the demand cannot sustain and requires to be set aside which we hereby do. The impugned order is set aside. Appeal is allo...