https://www.taxtmi.com/caselaws?id=449982 CESTAT Ahmedabad ruled that expenses for accommodation, travel, and food incurred by service provider for visiting engineers cannot be included in valuation of consulting engineering services for service tax purposes. The tribunal followed Delhi HC precedent in Intercontinental Consultants case, endorsed by SC, holding that only consideration for taxable service is chargeable, not expenditure and costs. Rule 5(1) exceeded charging provisions by including such expenses. The impugned order was set aside and appeal allowed. en-us Fri, 23 Feb 2024 00:00:00 +0530 Sat, 24 Feb 2024 09:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449982 CESTAT Ahmedabad ruled that expenses for accommodation, travel, and food incurred by service provider for visiting engineers cannot be included in valuation of consulting engineering services for service tax purposes. The tribunal followed Delhi HC precedent in Intercontinental Consultants case, endorsed by SC, holding that only consideration for taxable service is chargeable, not expenditure and costs. Rule 5(1) exceeded charging provisions by including such expenses. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449982