2019 (5) TMI 1483

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....spondent ORDER PER: RAMESH NAIR The issue involved in the present case is that whether the appellant is liable to pay service tax on the travelling expenses charges during the course of providing the service of architect. 2. Sh. S.J. Vyas, Ld. Counsel appearing on behalf of the appellant submits that on the identical issue this Tribunal has allowed the appeal of assessee in the case of Swamina....

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....sessee. 6.1 We are convinced that for the period involved, reimbursable expenditure is not liable to be included in that value of the taxable services, the amendment for which makes it includible only with effect from 14.05.2015. Therefore, we accept the plea of the Ld. Advocate and hold that there is no liability to pay the balance of the demand. 6.2 With regard to penalties, we note that the....