TMI Blog2016 (9) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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. - ST/241/2012 - A/89072/16/STB - Dated:- 14-7-2016 - Shri M V Ravindran, Member (Judicial) and Shri Devender Singh, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h interest and also imposed penalties. The first appellate authority also concurred with the views of the adjudicating authority. 4. Learned counsel would draw our attention to the facts of the case as also to the provisions of Section 66A of the Finance Act, 1994. It is his submission that the amount paid by the appellant to the foreigners for rendering management consultancy services is correctly taxed and the service tax liability is discharged by them. It is his submission that the additional amount paid by the appellant for the stay and travel expenditure to these foreigners was paid directly by them to the service providers like hotels and rent-a-cab services, etc. and these providers have raised the bill on which service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed is without any merits for more than one reason. 6.1. Firstly, we find that there is no dispute as to the facts that the appellant had entered into a contract either orally or in writing, that the foreigners render the services on an amount fixed after negotiations. It is also not in dispute that the service tax liability under Section 66A of the Finance Act, 1994 has been discharged by the appellant on the said amount paid to the foreigners. In our view, 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. 6.2. Second ..... X X X X Extracts X X X X X X X X Extracts X X X X
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