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Tata Quality Management Services Versus Commissioner of Central Excise Pune - III

2016 (9) TMI 136 - CESTAT MUMBAI

Valuation - 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 cha .....

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ervices 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) Shri Mihir Deshmukh, Advocate with Shri Rajan Mishra, Advocate for the appellant Shri M.P. Damle, Asstt. Commissioner (AR) for the respondent ORDER This appeal is .....

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ancy service to them and discharged service tax liability on the amount paid by them to such foreigners as provided under reverse charge mechanism of Section 66A of the Finance Act, 1994. It is the case of the Revenue that during the visit of the foreigners to India, appellant had spent an amount for stay and out of pocket expenses in respect of the foreigners, which were found to be towards travel, lodging and boarding expenses, which has escaped service tax liability; that the said amount need .....

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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 prov .....

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nsultants and Technocrats Pvt. Ltd. v. Union of India & Anr. 2012 -TIOL-966-HC-DEL-ST. 5. Learned Departmental Representative, on the other hand, would draw our attention to the order-in-original and order-in-appeal. It is his submission that the foreigners who were visiting India are lodged by the appellant in a five star hotel and vehicles are provided for the movement of these individuals. He would submit that there is no dispute as to the services rendered by the said foreigners and the .....

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ture of the foreigners is liable to be taxed 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 vi .....

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