Reimbursement of Travelling and training course material

This query is : Resolved

Sambhu (Querist)
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27 January 2009 Dear Sir.

Please reply me that Whether Reimbursement of Travelling Expenses and Training Course material for providing Training Course to Client are exempt from applicability of Service Tax.
Please reply with the detail, link with section, rule and Case law if any.

Thanking YOU.

Sambhu

Dayal

Dayal (Expert)
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19 April 2009 No exemption is available and will form a part of the taxable amount, as this is for providing the taxable services.

Elements that add / suppor the providing of services will form a part of the taxable value.

for relevant examples go through the determination of value rules which stipulates examples for arriving at the taxable value

Sambhu

Sambhu (Querist)
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30 July 2009 Thanking you
Later on I have understand it at the time of audit.

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