The CESTAT, Chennai, in M/s ABC Consultants Pvt. Ltd. v. Commissioner of Service Tax [Service Tax Appeal No. 40688 of 2014 dated August 04, 2023] set aside the demand of service tax on the reimbursed amount and held that the assessee only paying advertisement charges on behalf of clients which was later reimbursed to him on actual basis thus the demand of service tax is unsustainable.
Source a2ztaxcorp
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