2018 (2) TMI 1114

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....jan, AC (AR) - For the Respondent ORDER Per: Bench The brief facts of the case are that the appellants are registered with the Service Tax department under the category of "Man Power Recruitment and Supply Agency service". During the course of audit, it was noticed that there was difference in the valuation shown in the trial balance for the year 2007-08 and ledger account. An amount of R....

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.... Raman, submitted that the appellant had filed a detailed reply contending that the said amount cannot be subject to levy of service tax as these are reimbursable expenses. The contract entered by the appellant with the client would make it clear that arranging for advertisement space is not part of the service rendered by the appellants. Placing advertisement is not a part of Manpower Recruitment....

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....cided in the judgment of the Hon'ble Madras High Court in the case of CST Vs. Sangamitra Services Agency - 2014 (33) STR 137 (Mad.). 3. Ld. AR, Shri S. Govindarajan, AC, reiterated the findings in the impugned order. He submitted that only the actual expenses can be considered to be reimbursable expenses. The said amount has been incurred by the appellant for providing the service of Manpower r....