https://www.taxtmi.com/caselaws?id=269579 The appeal was allowed by the Appellate Tribunal CESTAT MUMBAI, setting aside the lower authorities' decision to confirm service tax liability on reimbursed amounts for traveling, lodging, and boarding expenses incurred by employees during official tours. The Tribunal noted that the lower authorities erred in treating the reimbursable amounts as consideration for services rendered, as the expenses were related to travel and accommodation. The reliance on Rule 5(1) of the Service Tax (Determination of Value) Rule, 2006 was deemed invalid following a previous High Court ruling, leading to the appeal's success and granting of consequential relief. en-us Tue, 12 May 2015 00:00:00 +0530 Thu, 17 Dec 2015 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269579 The appeal was allowed by the Appellate Tribunal CESTAT MUMBAI, setting aside the lower authorities' decision to confirm service tax liability on reimbursed amounts for traveling, lodging, and boarding expenses incurred by employees during official tours. The Tribunal noted that the lower authorities erred in treating the reimbursable amounts as consideration for services rendered, as the expenses were related to travel and accommodation. The reliance on Rule 5(1) of the Service Tax (Determination of Value) Rule, 2006 was deemed invalid following a previous High Court ruling, leading to the appeal's success and granting of consequential relief. Case-Laws Service Tax Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269579