Service Tax Payable on Reimbursement of ‘Integral and inseparable’ expenses

CESTAT, NEW DELHI BENCH Commissioner of Central Excise, Indore v/s. International Logistics FINAL ORDER NO. ST/A/220 OF 2012-CUS. APPEAL NO. ST/376 OF 2007 FEBRUARY 9, 2012 ORDER D.N. Panda, Judicial Member Revenue came in appeal being aggrieved by the First Appellate Order holding that the services of supply of manpower and security services involving reimbursement of expenses shall not form part of the assessable value in respect of taxable services of clearing and forwarding service provided by the appellant. 2. Ld. Representative for the Revenue submits that the expenses ...