2009 (1) TMI 39

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..... Shri Sunil Kumar, Authorized Departmental Representative (DR) for the Revenue.   [Order per: P. K. Das, Member (Judicial)] - The appellant filed these appeals against common Order in Appeal Nos. 99-100 (GRM)/JPR/2006 dated 22.11.2006 passed by Commissioner (Appeals), Jaipur in so far as the demand of service tax on club expenses and gratuity. 2. The issue involved in these app....

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....tion has been clarified in Boards 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.....