Service tax: reimbursement of expenses

Alone reimbursement, it can't be charged.It is liable to be added in addition to service which is being Provided.However, a recent Delhi high Court, has quashed the Inclusion of Reimbursement expenses , as court said that it is ultra vires.Howver same has been challanged before supreme court.

Please refer the Judgement as attached :

KRISHAN VIHAR DELHI 110086 COMMISSIONERATE , DIVISION , RANGE ???

Mail : Amitkumar2237 @ yahoo.in

As per amendment by Finance Act 2015, explanation to section 67 Consideration includes amount of expenses incurred by service provider in the course of providing taxable service.

The above amendment is made to overrule the judgement of Delhi High Court.

Hence, now service tax is leviable on reimbursements.