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TMI Blog2015 (3) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant discharged appropriate service tax liability on the service charges billed by them for rendering services to the client. The amount which has been collected by the appellant seems to be travelling expenses incurred by the appellant's engineers to visit the site of the client. We find force in the contention of the learned counsel that the issue is covered by the order of the coordinate bench of the Tribunal in the case of Reliance Industries Ltd. (2008 (6) TMI 78 - CESTAT AHMEDABAD). - impugned order is unsustainable in law and is liable to be set aside - Decided in favour of assessee. - Appeal No. ST/253/2009 - Final Order No. A/128/2015-WZB/STB - Dated:- 13-1-2015 - M. V. Ravindran And P. R. Chandrasekharan,JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been considered for service tax liability are expenses, reimbursed at actual, incurred by the employees for travelling to the site of the client for attending the service or repairing. He would draw our attention to the sample invoices which are produced today to fortify his submission. It was also submitted that in an identical issue, a coordinate bench of this Tribunal, in the case of Reliance Industries Ltd. vs. Commissioner of Central Excises, Rajkot 2008 (12) STR 345 has held that reimbursable expenses are not includable for service tax liability and submits that the said decision has been upheld by the hon'ble apex Court by dismissing the Civil Appeal filed by the Revenue as reported in 2011 (23) STR J 226 (SC). He would also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring services to the client. The amount which has been collected by the appellant seems to be travelling expenses incurred by the appellant's engineers to visit the site of the client. We find force in the contention of the learned counsel that the issue is covered by the order of the coordinate bench of the Tribunal in the case of Reliance Industries Ltd. (supra). We reproduce the said order. All the three appeals are being disposed of by a common order as they involve identical issue. The demand stands confirmed against the appellants on the ground that reimbursable charges incurred by the appellants for traveling allowances to consulting engineers are required to be included in the fees for service so paid by them, for the purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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