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2023 (11) TMI 682 - AT - Service TaxLevy of Service Tax - Inclusion of expenses on board and lodging incurred by the appellant for the visiting technical experts from Honda Motors, Japan. as consideration for their services or not - Extended period of limitation - HELD THAT:- This issue is no longer res integra. It has been decided by the Hon’ble High Court of Delhi in INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. VERSUS UOI. & ANR. [2012 (12) TMI 150 - DELHI HIGH COURT] that reimbursable expenses are not exigible to Service Tax. This decision was upheld by the Supreme Court. It is to be noted that the expenses on travelling, lodging and boarding were specifically considered in the aforesaid judgment and it has been held that no Service Tax is payable on them. Since the issue found in favour of the appellant on merits, the matter of extended period of limitation need not be looked into - The demand cannot be upheld - the penalties imposed on appellants also need to be set aside - appeal allowed.
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