No as service tax charged on services rendered and the out of pocket expenses its just dicharge of liability on behalf of client which will get reimbursed later date so its not considered in service tax computation

No out of pocket expense is not included in remuneration for service tax purposes

no reimbursent of expenses wont be oncluded in the remunaration of auditor for service tax purpose.

If the expenses recovered are actual to expenses incured i.e nothing extra is received then out of pocket expense will not be liable to service tax.

The only point to be kept in mind is

" Reimbursement of Expenses does't form part of the remuneration", but the nature of expenses should be kept in mind.

pocket expense is not included in remuneration for service tax 

A claim for reimbursement of expenses fully supported by documentary evidence cannot be considered for the purpose of TDS. However, if a consolidated bill has been provided by the professional/ consultant both for his fees as also for his out of pocket expenses, then logically the entire amount paid should be subjected to TDS.

It is always better to get separate bill for out of pocket expences.

THANKS TO ALL................

IF REIMBURESEMENT IS ACTUAL OF OUT OF POCKET  THEN NO S.TAX AND IF INCREASE THE ACTUAL EXP.ANY HOW THEN S.TAX WILL BE APLCBL ON THAT.

Service tax is charged on service rendred only and pocket exp is not included in remunaration for the purpose of service tax.

If a consolidated bill for remuneration and reimbursement is given, then both St as well as TDS will be applicable.

In order to save oneself from above a separate bill must be provided for each.

but sir not sure but what i studied that out of pocket expenses is a part of remuneration hence liable to tax....

yes what you are saying stands correct, if relevant documents evidencing the expenditure so incurred are not provided to corroborate the claim so made for reimbursement.

Howsoever, if all relevant documents are provided along with the separate bill so made, then being a case of pure reimbursement, will not be covered in either ST or IT.

out of pocket expense or any other expense is not given for the service provided so it can not form part of the assesasable value.The Delhi High court in a recent judgement has declared Rule 5 of the Service Tax (determination of value),Rules2006 unconsttutional and has held that reimbursement can not form part of the assessable value as it is not paid against any service.