2019 (5) TMI 1483

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.... Authorized Representative for the Respondent 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 ....

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....e Supreme Court relied on by the Ld. Advocate for the assessee. 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 ....