2018 (3) TMI 351

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....ppeal contend that the first appellate authority has placed reliance on the decision in M/s JM Financial Pvt Ltd v. Commissioner of Service Tax [2013-TIOL-757-CESTAT-MUM] which is inappropriate as appeal of Revenue against that is pending before the Hon'ble High Court of Bombay. It is also contended that the assessee has failed to produce any evidence of being a pure agent on behalf of their associate companies to be accorded the benefit of exclusion of value of reimbursable expenses from gross value of taxable service. 3. Respondent incurs expenses for their subsidiary companies viz. M/s Gennova Pharmaceuticals Ltd, M/s. Zuventus Healthcare Ltd, and M/s H M Sales Corporation, on telephone charges, electricity charges, analysis charges, ....

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....ot leviable to Service Tax. Further, the Revenue has not discharged their onus by establishing that the taxable service has been rendered or any service has been rendered under the category of Business Support Services. and in considering the challenge to demand in re Reliance ADA Group Pvt Ltd it has been held that 5.11 We find that the activity of incurring cost as? service is not in the nature of outsourced activity as contemplated in the definition of Business Support Services and therefore would not be taxable under the category of Business Support Services . In J.M. Financial Services Pvt. Ltd. v. Commissioner of Services Tax, 2014 (36) S.T.R. 151, the Tribunal held that such reimbursement of expenses so recovered by....