https://www.taxtmi.com/highlights?id=73910 Demand of service tax - reimbursement expenses - The appellant had agreed to pay a fixed monthly amount to HLL as a consideration for management services - The appellant, which was the service recipient under the Agreement, paid the expenses for the employees of HLL and HLL, as a service provider, reimbursed such expenses. There is no payment of any consideration, which is an essential requirement for a service to attract the levy of service tax under the Finance Act. - The reimbursable expenses have not been incurred by the appellant in exchange of the taxable service provided by it. - AT en-us Wed, 03 Jan 2024 08:14:09 +0530 Wed, 03 Jan 2024 08:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73910 Demand of service tax - reimbursement expenses - The appellant had agreed to pay a fixed monthly amount to HLL as a consideration for management services - The appellant, which was the service recipient under the Agreement, paid the expenses for the employees of HLL and HLL, as a service provider, reimbursed such expenses. There is no payment of any consideration, which is an essential requirement for a service to attract the levy of service tax under the Finance Act. - The reimbursable expenses have not been incurred by the appellant in exchange of the taxable service provided by it. - AT Highlights Service Tax Wed, 03 Jan 2024 08:14:09 +0530 https://www.taxtmi.com/highlights?id=73910