Reimbursement of expenses liable to service tax or not

Hi

I want to know whether reimbursement of expenses which are paid by the service provider while providing the service( eg. telephone expenses or travelling expenses) are liable to service tax or not?

But as per Delhi High Court judgement in the case Inter continental Consultants and Technocrafts Pvt Ltd vs Union of India  reimbursement of expenses are not liable to service tax.

So what is current implication whether service tax is levied or not in the following case?

Thanks in advance. Suggestions awaited....