2018 (2) TMI 142

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....lant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per: Bench Facts of the case are that the appellants are registered with the Service Tax Department under the category of Business Auxiliary Services. During the course of audit of their accounts by the department, it was observed that the appellant had issued debit notes and received certain amount towards reimbursement expen....

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....this appeal. 2. Today, when the matter came up for hearing, Shri P.C. Anand, Consultant submits that the amounts received are actual reimbursements of specified expenditure, no service tax can be charged on the same. As such, the amount is only being reimbursed to them, hence the judgment of the Hon'ble Madras High Court in the case of Commissioner of Service Tax Vs. Sangamitra Services Agency ....