The tribunal noted that even if these expenses were considered part of the service fee, the appellant could claim CENVAT credit, making the matter revenue-neutral
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) ruled that airfare expenses for a foreign consultant, paid by assessee, were not taxable under service tax. Rane Holdings Limited, appellant-assessee,challenged the service tax demand on consultancy services. The assessee had registered for Service Tax for various services, including ‘Management Consultancy Services,’ and paid…
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