2018 (4) TMI 1173

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....ri P. Arul, AC (AR) ORDER Per B. Ravichandran: The appellant is aggrieved with the impugned order upholding the service tax liability on certain expenses incurred by the appellant to depute employees and other incidental expenses to render taxable services of "Erection, Commissioning or Installation". These expenses are fully paid up by the appellants and reimbursed by the client. The impugned ....

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.... S.T.R.137 (Mad.) held that in the absence of any material to show the understanding between the principal and the client, that the commission payable by the principal was of inclusive, it is difficult to hold that the gross amount reimbursement/commission would nevertheless include expenditure incurred by the assessee in providing the services; that all incidental charges for rendering the servic....