2009 (1) TMI 37

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..... y have to be included in the gross value of 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.246/01/02-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
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..... ubmitted documentary evidence or otherwise evidence to show that the amount paid 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 age .....

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