https://www.taxtmi.com/caselaws?id=332478 The tribunal held that the appellant was not liable to pay service tax under the reverse charge mechanism for business auxiliary services based on the reimbursement of expenses incurred by an agent. The tribunal emphasized the distinction between reimbursable expenses and commission payments, following a relevant judgment by the High Court of Delhi. It concluded that if only actual expenses were reimbursed without any commission, they could not be taxed under business auxiliary services. The tribunal set aside the impugned order, allowing the appeal with any consequential relief. en-us Tue, 09 Aug 2016 00:00:00 +0530 Fri, 07 Apr 2017 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332478 The tribunal held that the appellant was not liable to pay service tax under the reverse charge mechanism for business auxiliary services based on the reimbursement of expenses incurred by an agent. The tribunal emphasized the distinction between reimbursable expenses and commission payments, following a relevant judgment by the High Court of Delhi. It concluded that if only actual expenses were reimbursed without any commission, they could not be taxed under business auxiliary services. The tribunal set aside the impugned order, allowing the appeal with any consequential relief. Case-Laws Service Tax Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332478