https://www.taxtmi.com/caselaws?id=351526 For imported services, service tax under reverse charge was confined to the actual consideration charged for the service. Reimbursed expenditure incurred in India for the foreign service provider's personnel was not additional consideration for the service received, so it was excluded from taxable value and Rule 5 of the Service Tax (Determination of Value) Rules, 2006 did not apply. The Tribunal also held that the deeming fiction treating debit or credit entries between associate enterprises as payment operated only from 10.05.2008, so amounts outstanding before that date could not be retrospectively treated as paid for reverse charge purposes. On both grounds, the demand was held unsustainable. en-us Thu, 09 Nov 2017 00:00:00 +0530 Mon, 11 Dec 2017 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351526 For imported services, service tax under reverse charge was confined to the actual consideration charged for the service. Reimbursed expenditure incurred in India for the foreign service provider's personnel was not additional consideration for the service received, so it was excluded from taxable value and Rule 5 of the Service Tax (Determination of Value) Rules, 2006 did not apply. The Tribunal also held that the deeming fiction treating debit or credit entries between associate enterprises as payment operated only from 10.05.2008, so amounts outstanding before that date could not be retrospectively treated as paid for reverse charge purposes. On both grounds, the demand was held unsustainable. Case-Laws Service Tax Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351526