https://www.taxtmi.com/caselaws?id=335960 The Appellate Tribunal CESTAT NEW DELHI ruled that reimbursable expenses incurred by a hotel for employees, despite being on the appellant's payroll, are not subject to service tax under Section 67 of the Finance Act. The Tribunal referenced a Delhi High Court decision stating that such expenses do not constitute part of the service value. Additionally, the Tribunal found the tax demand beyond the normal limitation period unjustified, noting no evidence of evasion by the appellant. Consequently, the demand and penalties were set aside, emphasizing the importance of legal interpretation and adherence to precedents in tax matters. en-us Thu, 03 Nov 2016 00:00:00 +0530 Tue, 29 Aug 2017 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335960 The Appellate Tribunal CESTAT NEW DELHI ruled that reimbursable expenses incurred by a hotel for employees, despite being on the appellant's payroll, are not subject to service tax under Section 67 of the Finance Act. The Tribunal referenced a Delhi High Court decision stating that such expenses do not constitute part of the service value. Additionally, the Tribunal found the tax demand beyond the normal limitation period unjustified, noting no evidence of evasion by the appellant. Consequently, the demand and penalties were set aside, emphasizing the importance of legal interpretation and adherence to precedents in tax matters. Case-Laws Service Tax Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335960