No Service Tax on Reimbursable Expenses: CESTAT Ruling

Paper and Allied Conversions Vs Commissioner of GST & Central Excise (CESTAT Chennai) Introduction: The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Chennai recently adjudicated a case that revolved around whether reimbursable expenses should attract service tax. In its decision on the case of Paper and Allied Conversions vs Commissioner of GST & Central Excise, the tribunal ruled that service tax cannot be imposed on reimbursable expenses. This article provides an in-depth examination of the case. Background of the Case: Paper and Allied Conversions had undertaken jo...