2025 (2) TMI 266 - SCH - Service Tax

Levy of service tax - business support service - reimbursements received by the appellants from their group companies for expenses incurred on their behalf - reimbursements can be considered as consideration for the purpose of levying service tax as per the Explanation to Section 67 of the Finance Act 1994 or not - it was held by CESTAT that the reimbursement of expenses incurred by one entity on behalf of another without the provision of a service does not constitute a taxable service. Such reimbursements do not qualify as consideration for service tax purposes. HELD THAT - There are no good ground and reason to interfere with the impugned judgment; hence the present appeal is dismissed.

Summary

The Supreme Court of India, presided over by Justices Sanjiv Khanna and Sanjay Kumar, addressed an appeal where the petitioner was represented by Mr. N. Venkataraman, A.S.G., and other legal counsel. The respondent did not appear. The Court condoned the delay in filing but found no substantial grounds to interfere with the impugned judgment. Consequently, the appeal was dismissed, and any pending applications were disposed of.