https://www.taxtmi.com/caselaws?id=365021 The appellant was not liable to pay service tax under the reverse charge mechanism for services received from foreign service providers as there was no contractual relationship between the appellant and the service providers, and no consideration was passed by the appellant to the service providers. The demand was set aside. Additionally, the amount in question was considered a reimbursable expense and not liable to service tax, further supporting the decision to set aside the demand. The Tribunal emphasized the necessity of a contractual relationship and quid pro quo for the levy of service tax, ultimately allowing the appeal with consequential reliefs. en-us Tue, 31 Jul 2018 00:00:00 +0530 Thu, 09 Aug 2018 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365021 The appellant was not liable to pay service tax under the reverse charge mechanism for services received from foreign service providers as there was no contractual relationship between the appellant and the service providers, and no consideration was passed by the appellant to the service providers. The demand was set aside. Additionally, the amount in question was considered a reimbursable expense and not liable to service tax, further supporting the decision to set aside the demand. The Tribunal emphasized the necessity of a contractual relationship and quid pro quo for the levy of service tax, ultimately allowing the appeal with consequential reliefs. Case-Laws Service Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365021