2018 (5) TMI 1233

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....llant. Shri Sanjay Jain, Authorized Representative (DR) - for the Respondent. Per. S.K. Mohanty :- This appeal is directed against the impugned order dated 21/07/2011 passed by the Commissioner (Appeals), Service Tax, New Delhi. 2. Brief facts of the case are that the appellant is registered with the Service Tax Department for providing the taxable service under the category of event m....

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....ed under Section 77 and 78 of the Finance Act, 1994. On appeal, the learned Commissioner (Appeals) has upheld the adjudication order. 3. Learned Advocate appearing for the appellant submits that the adjudged demand confirmed against the appellant relates to the mechanical expenses and reimbursable expenses. He submits that in respect of mechanical expenses, the appellant had already deposited t....

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....der the obligation to reimburse the extra ordinary expenses incurred by the appellant on actual basis. Reimbursable expenses cannot be considered as amount charged by service provider, 'for providing the taxable service'. Since, the appellant was entitled for receiving the actual expenses incurred by it, the same should not be included in the gross value for the purpose of payment of service tax, ....