2009 (1) TMI 39

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..... epartmental Representative (DR) for the Revenue.   [Order per: P. K. Das, Member (Judicial)] - The appellant filed these appeals against common Order in Appeal Nos. 99-100 (GRM)/JPR/2006 dated 22.11.2006 passed by Commissioner (Appeals), Jaipur in so far as the demand of service tax on club expenses and gratuity. 2. The issue involved in these appeals is as to whether the amount paid .....

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..... lar F.No.B-11-1/2001-TRU dated 9.7.2001 that out of pocket expenses which are reimbursable on actual basis such as travelling, boarding and lodging will not be subject to service tax provided all the conditions mentioned in the Circular are satisfied. Accordingly, your stand with regard to allowances and reimbursement paid to the agents is acceptable." 4. Learned Advocate is not disputing that th .....

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..... manded back to the adjudicating authority to consider the submission of the appellant with regard to payment of gratuity in accordance with law and to examine evidences in respect of pocket expenses which are reimbursable on actual basis as stated in the Board Circular dated 9.2. 2004. 6. All the appeals are allowed by way of remand. (Dictated and pronounced in open Court)
Case laws, Decisio .....

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