Taxability of Reimbursement of expenses under Service tax and GST

Seher Vs Commissioner of Service Tax Delhi-II (CESTAT Delhi) The Delhi, CESTAT in M/s Seher v. Commissioner of Service Tax Delhi [Service Tax Appeal No. 52708 of 2016 dated June 13, 2022] held that, service tax is not payable on reimbursement of expenses as the nature of service should make no difference to the taxability of reimbursement. Facts: M/s Seher (“the Appellant”) is engaged in providing Event Management Services was hired by Indian Council for Cultural Relations, Ministry of External Affairs (“ICCR”) to manage its various events. To complete the service, the Appellant engage...