Service tax on reimburesement

Service tax exemption on reimbursement of expenses can be claimed only if there is a Pure Agent principal relation ship between the payer and receiver. Else all claims of the service provider will suffer service tax. for eg  if a Professional renders services also claims travel expenses along with his professional charges, the same will be subect to service tax

Thank you for ur reply. But still I need some clarification.the amendment in the finance act"any reimbursable expenditure or cost incrt

Sir.thank you for ur reply.still some clarification,in the recent amendment it says "any reimbursable expenditure or cost incurred by the service provider and CHARGED ,in the course of providing prof.service or agreed to provide taxable service,except such circumstances and condition as may be prescribed, Now my question is charged means it includes any other charge including the actual expenses. Second if the reimbursement is claimed exactly the expenses.then wat is the applicability of service tax