https://www.taxtmi.com/caselaws?id=446238 CESTAT New Delhi held that reimbursable expenses for electricity and air conditioning charges collected by the appellant do not constitute consideration for service, following Delhi HC precedent. No service tax is leviable on such reimbursements. The tribunal set aside penalties under section 80, finding reasonable cause for non-payment. The appeal was partly allowed, with service tax demand on reimbursable expenses being set aside while upholding the remaining demand with interest. en-us Tue, 10 Oct 2023 00:00:00 +0530 Tue, 28 Nov 2023 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446238 CESTAT New Delhi held that reimbursable expenses for electricity and air conditioning charges collected by the appellant do not constitute consideration for service, following Delhi HC precedent. No service tax is leviable on such reimbursements. The tribunal set aside penalties under section 80, finding reasonable cause for non-payment. The appeal was partly allowed, with service tax demand on reimbursable expenses being set aside while upholding the remaining demand with interest. Case-Laws Service Tax Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446238