service tax on reimbursement of expenses

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whether service tax is levied on reimbursement of expenses receivable from associate company?
Replies (2)

Dear Madhusudan,

Yes reimbusements of expenses are subject to service tax EXCEPT -

1) NOTIFICATION NO. 12/2003 - Where goods are supplied alongwith providing services

2) In case of a "Pure Agent" as defined under the rules.
 

I Agree with Amir Sir

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