https://www.taxtmi.com/caselaws?id=445791 The Tribunal set aside the impugned order, ruling that service tax was not payable on expenses for board and lodging of technical experts from a foreign service provider, as these were not considered part of the service consideration. The Tribunal agreed with the appellant's argument, referencing an agreement with Honda, Japan, and legal precedents. The extended period of limitation was not addressed, as the Tribunal found in favor of the appellant on the merits. Consequently, penalties imposed were also set aside, and the appeal was allowed with consequential relief to the appellant. en-us Fri, 13 Oct 2023 00:00:00 +0530 Mon, 20 Nov 2023 08:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445791 The Tribunal set aside the impugned order, ruling that service tax was not payable on expenses for board and lodging of technical experts from a foreign service provider, as these were not considered part of the service consideration. The Tribunal agreed with the appellant's argument, referencing an agreement with Honda, Japan, and legal precedents. The extended period of limitation was not addressed, as the Tribunal found in favor of the appellant on the merits. Consequently, penalties imposed were also set aside, and the appeal was allowed with consequential relief to the appellant. Case-Laws Service Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445791