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    <title>Service Tax applicability on reimbursement of foreign expenses</title>
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    <description>Service tax on reimbursements depends on whether the underlying activity is taxable and where the service is provided: reimbursements alone are not taxable if the principal service is not taxable, but if the principal service or a specified taxable category applies-such as business auxiliary services or imported services-reimbursements may be included in the taxable value; salary itself is not a service but reimbursements tied to a taxable service can attract service tax.</description>
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      <title>Service Tax applicability on reimbursement of foreign expenses</title>
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      <description>Service tax on reimbursements depends on whether the underlying activity is taxable and where the service is provided: reimbursements alone are not taxable if the principal service is not taxable, but if the principal service or a specified taxable category applies-such as business auxiliary services or imported services-reimbursements may be included in the taxable value; salary itself is not a service but reimbursements tied to a taxable service can attract service tax.</description>
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