DECLARE @Expenses TABLE
    ([S.no] INT
    ,[Travel Expense] MONEY
    ,[Stay Expense] MONEY
    ,[Mis Expens] MONEY
    ,[Date] DATE
    ,[Employee] VARCHAR(10))

INSERT INTO @Expenses
SELECT 1,10,15,0,'2012-01-19','James' UNION ALL SELECT 2,5,5,5,'2012-01-20','James'

SELECT [Date]
    ,CASE WHEN Category IS NULL AND [Date] IS NULL THEN 'Total'
        WHEN Category IS NULL THEN 'Subtotal'
        ELSE Category END
    ,Expense=SUM(Expense)
FROM @Expenses
CROSS APPLY (
    VALUES ('Travel Expense', [Travel Expense])
        ,('Stay Expense', [Stay Expense])
        ,('Mis Expens', [Mis Expens])) a(Category, Expense)
GROUP BY Date, Category WITH ROLLUP