service tax on reimbursement of expenses

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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