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TMI Blog2009 (1) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable service - original authority did not consider that payment of gratuity was under Welfare Scheme of LIC - appellants should be given an opportunity to produce evidence in terms of the Circular F.No.246/01/2002-CX-4, where it is clarified that out of pocket expenses which are reimbursable on actual basis will not be subject to tax - case remanded X X X X Extracts X X X X X X X X Extracts X X X X ..... by them to their agents to reimburse the expenses incurred on account of travelling , boarding or lodging. Learned Advocate relied upon the Board Circular F.No.246/01/2002-CX-4 dated 9.2.2004. The relevant portion of the said Circular is reproduced below: "4. With regard to allowances and reimbursements paid to the agents, the position has been clarified in Board's Circular F.No.B-11-1/2001-TRU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority did not consider that such payment was under Welfare Scheme of LIC. He also submits that Commissioner (Appeals) had not given any finding on this issue. 5. We find that to meet the ends of justice, the appellants should be given an opportunity to produce evidence in terms of the Board's Circular. In view of that, we set aside the impugned order and the matter is remanded back to the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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