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no.. they are not included in remuneration of the auditor..

If out of Pocket expenses are included in invoice then it is Liable to Service Tax,

However if the invoices of expenses are produce to the compay directly & Payment is made for the same then no need to charge Service Tax

agree wid CA Momin.. if there is a seprate bill for reimbursement then no need for service tax & to deduct TDS, but if the expenses are included in the common bill with the professional fees then service tax is to be charged &   TDS on whole bill amt will be deducted..

I have perused all your valuable responses. It is important to comply with prescribed Rule 5(2) of Service Tax (Determination of value ) Rules 2006 as amended till date. Only if the provider acts as a pure agent of receiver, then reimbursement of expenses is not liable to service tax levy.

Regards,