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TMI Blog2017 (3) TMI 1460X X X X Extracts X X X X X X X X Extracts X X X X ..... t service tax is liable only on the value of consideration received for providing the services. Out of pocket expenses which are in the nature of the conveyance, travel, mobile expenses etc. cannot be included for purpose of levy of service tax - issue needs to be remanded to the original adjudicating authority who is directed to consider the documents which will be submitted by the appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority confirmed the demand of service tax but in the impugned order Commissioner (A) has recorded the finding that though the appellant has produced copies of the relevant bills raised for clearance for reimbursement and out of pocket expenses but failed to produce relevant documents evidencing such expenses have actually been incurred by the appellant as out of pocket expenses. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities below. 5. On perusal of records, I find that the limited issue is with reference to the out of pocket expenses which has been incurred by the appellant in the course of providing services and which had subsequently been reimbursed by the service recipient. The dispute is whether such expenses can be included for payment of service tax or not. It is fairly well settled that service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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