2009 (1) TMI 37

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....l) Shri S.P. Mittal, Advocate for the appellants Shri Sunil Kumar, Authorized Departmental Representative (DR) for the Revenue    [Order per: P. K. Das, Member (Judicial)] - All these appeals are arising out of a common order in appeal Nos. 75 to 81/GRM/CE/JPR-I/2006 dated 27.9.06 passed by Commissioner (Appeals), Jaipur. 2. The issue involved in these appeals is as to whethe....

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....in Board's Circular F.No.B-11-1/2001-TRU dated 9.7.2001 that out of pocket expenses which are reimbursable on actual basis such as travelling, boarding and lodging will not be subject to service tax provided all the conditions mentioned in the Circular are satisfied. Accordingly, your stand with regard to allowances and reimbursement paid to the agents is acceptable." 4. Learned Advocate has no....