https://www.taxtmi.com/caselaws?id=331875 Amounts paid directly to hotels and rent-a-cab operators for foreign consultants' stay and travel were not includible in the taxable value for reverse charge service tax. The management consultancy fee paid to the foreign consultants had already suffered tax under Section 66A of the Finance Act, 1994, while the lodging and travel charges were paid to independent service providers who separately discharged tax on their own services. Those expenses were not amounts payable to the foreign consultants, and the valuation provision could not be used to add them again. The position was stated to be consistent with the Delhi High Court ruling in Intercontinental Consultants and Technocrats Pvt. Ltd. en-us Thu, 14 Jul 2016 00:00:00 +0530 Fri, 24 Feb 2017 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331875 Amounts paid directly to hotels and rent-a-cab operators for foreign consultants' stay and travel were not includible in the taxable value for reverse charge service tax. The management consultancy fee paid to the foreign consultants had already suffered tax under Section 66A of the Finance Act, 1994, while the lodging and travel charges were paid to independent service providers who separately discharged tax on their own services. Those expenses were not amounts payable to the foreign consultants, and the valuation provision could not be used to add them again. The position was stated to be consistent with the Delhi High Court ruling in Intercontinental Consultants and Technocrats Pvt. Ltd. Case-Laws Service Tax Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331875