2008 (7) TMI 144

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..... for the Respondent. [Order per: P.G. Chacko, Member (J)]. - The appellants have produced clearance from the 'Committee on Disputes'. One set of applications filed by the appellants (LIC of India) is for condonation of the delay of 44 days involved in the filing of their appeals. The impugned orders were received by the appellants on 17-4-07 and the appeals were filed on 31-8-07, with a delay of 4 .....

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..... s out-of-pocket. After examining the records, we come across circulars of the Ministry of Finance (Department of Revenue) or the CBEC, issued from time to time, on the question whether allowances and reimbursements paid to LIC agents by the Corporation are liable to service tax in the aforesaid category. Consistently, it has been clarified that out-of-pocket expenses of the agents, which are reimb .....

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