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TMI Blog2017 (8) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... [2011 (8) TMI 430 - CESTAT, BANGALORE], the Larger Bench observed that the claim for reimbursement towards rent for premises, telephone charges, stationery charges, etc. amounts to a claim by the service provider that they can render such services in vacuum. What are costs for inputs services and inputs used in rendering services cannot be treated as reimbursable costs. The input service and expenses are necessary for providing the service, therefore the same cannot be claimed as reimbursement. The issue of reimbursement can be decided on case to case basis depending upon the nature of output service and the input service, input and other expenses required for providing the service. Matter remanded to the adjudicating authority for passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing was fixed on 01/08/2012 but for which the appellant sought an adjournment which was not granted and exparte order was passed. On merit he submits that there are various expenses which was borne by the appellant on behalf of their clients which was recovered by the appellant as reimbursement of actual expenses incurred. The appellant have paid the service tax on the service charge of event management, therefore the reimbursement of the actual expenses which is not part and parcel of the services would not be included in the gross value of the service, viz., event management service. In this regard he placed reliance on the case of Intercontinental Consultants & Technocrats Pvt.Ltd. - 2013 (29) STR 9 (Del). 3. On the other hand, Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no justification or legal authority to artificially split the cost towards providing services partly as cost of services and the rest as reimbursable expenses". 4.1 From the above observation, it is clear that on the basis of the fact it has to be ascertained that as per the nature of service provided by the assesee what are the costs which is required in usual course of providing the service. Thus, the cost has to be included in the gross value of the service. It is very obvious that the service cannot be provided in isolation, for providing any service, minimum input service and expenses are required, then only a person can provide the services. Thus, input service and expenses are necessary for providing the service, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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