Service Tax Chargeable on Reimbursement of Insurance charges, Relocation charges and School Fee under ‘Corporate Cost Allocations’: CESTAT [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service tax was chargeable on the reimbursement of insurance charges, Relocation charges, and school fees which was considered under the head of ‘corporate cost allocation’.  Linde Engineering India Private Limited, the appellant assessee was registered with the jurisdictional service…