Held - We note that the issue is no longer res integra. The Hon’ble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt Ltd Vs. Union of India held that reimbursements of amounts it received cannot be charged to service tax.

We note that this issue with regard to non-payment of service tax on the reimbursable expenses travelled upto Hon’ble Apex Court wherein it got settled by the decision .....

Held - We find that the provisions of the Section 15 above are very clear and in unambiguous terms it has been mandated that any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both. The use of words “supplier is liable to pay in relation to such supply” brings out the intent of.....

Held - The issue is as to whether service tax can be demanded on reimbursable expenses. From the show cause itself it is clear that the demand is made for the non-inclusion of reimbursable expenses in the taxable value for discharge of service tax liability. The issue is settled in the case of UOI Vs Intercontinental Consultants and Technocrats (supra). Following the same, we are of the view that the demand cannot sustain and requires to be se.....

Held - We find that the Service Tax was demanded on the sharing of receipt from the total receipt of the contractor. The contractor provided the service of Mandap keeper to his client in the premises of the appellant. Therefore, out of the Mandap keeper service as per their understanding sharing of the appellant was given. As regard the issue that whether the Service Tax is payable on mere sharing of consideration towards service will not prim.....

Held - We have considered the submissions. Evidently, as per the agreement between the appellant and Rajashri, the appellant provided material which was developed into audio and video content by the latter and it was also commercially exploited. Part of the Revenue earned was shared by Rajashri with the appellant. Thus, the relationship between the appellant and Rajashri is not one of service provider-service recipient but one of partners in a.....

Held - We take note from the said decision of the Tribunal in re Reliance Mediaworks Limited that:

"20. The Circular dated 23.02.2009 issued by the Central Board of Excise and Customs, in fact supports the case of the appellant. 

21. The subsequent Circular dated 13.12.2011 issued by the Central Board of Excise and Customs, apart from the fact that it would not be applicable for confirming a demand for any period prior to .....