2020 (11) TMI 619

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..... ses or not - HELD THAT:- The demand is made on the amount that has been incurred by the appellant for travelling as well as lodging expenses. These are nothing but reimbursable expenses and the appellant has paid service on Audit Fee received as consideration for the service rendered - Demand do not sustain - appeal allowed - decided in favor of appellant.
Ms. Sulekha Beevi C.S., Member (J) and .....

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..... sed penalties. On appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, a letter is submitted that these expenses on which service tax is demanded is nothing but reimbursable expenses incurred by the appellant for transport and lodging to render the service of auditing. The the issue stands covered by the decision of the Apex Court in the case .....

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