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2019 (5) TMI 1483 - AT - Service TaxLevy of service tax - travelling expenses charges during the course of providing the service of architect - HELD THAT:- The issue is covered by the judgments of M/S. SWAMINATHAN ASSOCIATES VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE, COIMBATORE COMMISSIONERATE [2019 (1) TMI 1430 - CESTAT CHENNAI] wherein the Tribunal relies on the Hon’ble Supreme Court Judgment in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [2018 (3) TMI 357 - SUPREME COURT]. In that case it was held that the service tax on “visiting charges” is not payable in the case of Architect Service. Demand set aside - appeal allowed - decided in favor of appellant.
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