Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 136 - AT - Service TaxValuation - import of services - inclusion of reimbursement of expenses - Commercial training and coaching service – management consultancy services – stay and out of pocket expenses - travel, lodging and boarding expenses - reverse charge mechanism - Section 66A of the Finance Act, 1994 – Held that: - since the amounts paid by the appellant to the hotels and the rent-a-cab services, etc. are actual expenses, these amounts cannot be considered as an amount which are to be taxed under reverse charge mechanism. Further, the contractual obligations between the appellant and foreigners for payment of services provided by them is already taxed under reverse charge mechanism. There is no other amount which has been paid by the appellant to the foreigners as is evident from the records. Also, the said amount being paid directly to the hotels and rent-a-cab operators, it cannot, by any stretch of imagination, be considered as an amount to be paid or payable to the foreigners who rendered the services of management consultancy and the hotel and rent-a-cab has already discharged their tax liability – appellant not liable to pay any amount - appeal allowed – decided in favor of appellant.
|