<h1>Tribunal Rules Service Tax Not Applicable to Reimbursable Expenses in Clearing and Forwarding Services Contracts.</h1> The tribunal has ruled that service tax is not applicable to reimbursable expenses in the context of Clearing and Forwarding Services. The decision clarified that the appellants are not required to pay service tax on expenses reimbursed by the client, as specified in their contract. These expenses include salaries for accountants, godown keepers, stenographers, computer programmers, and costs for office maintenance and computer installation. The tribunal allowed these expenses to be deducted as reimbursements, confirming they are not subject to service tax.