No service tax on Reimbursable Expenses: CESTAT [Read Order]

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that service tax cannot be levied on reimbursable expenses. The appellants, M/s. Paper and Allied Conversions, undertook job work manufacture which attract service tax under the category of ‘Business Auxiliary Service’. The appellant received consideration in the nature of reimbursable expenses…