Brokerage Charges Classified as Reimbursable Expenses; Service Tax Demand Not Sustainable for Pre-May 14, 2015 Transactions.

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....Valuation of services - Brokerage Charges - whether the brokerage charges paid to the brokers/distributors by the appellants are reimbursable expenses or whether is a consideration - The brokerage charges paid by the appellant is nothing but reimbursable expenses. The period being prior to 2015 (prior to amendment dated 14.05.2015), the demand of Service Tax on such reimbursable expenses cannot sustain - AT....