2011 (6) TMI 377 - AT - Service Tax

Reimbursed expenses - Revenue submits that the Appellate Authority granted relief holding that the reimbursed expenses are not taxable under Finance Act, 1994 & prays to reverse the Appellate order in view of the decision of CCE, Chandigarh Vs. M/s Team S&S 2010 (11) TMI 69 - CESTAT, New Delhi - Held that - Appellate Authority has not intended to impose tax on the reimbursable expenses as a result of which service tax of Rs. 1,40,000/- was annulled - Therefore, first Appellate order is reversed and Adjudication order is restored - Revenue s Appeal is allowed.

Summary

The Appellate Tribunal CESTAT, New Delhi found that notice could not be served on the Respondent as all notices were returned back with remarks indicating the addressee left without address. The Appellate Authority granted relief by ruling that reimbursed expenses are not taxable under the Finance Act, 1994. The Tribunal reversed the Appellate order and restored the Adjudication order, allowing Revenue's appeal.