https://www.taxtmi.com/caselaws?id=770135 The CESTAT Chennai held that air travel expenditure incurred for a foreign management consultant providing services to the appellant was not includible in the service tax value computation. The appellant had already discharged appropriate service tax on the actual consideration paid to the Japanese consultant. The tribunal ruled that even if air travel costs were considered part of the service consideration, any additional tax would be eligible for CENVAT credit, making the issue revenue neutral. Consequently, the extended period of limitation was not justified, and the impugned order was set aside with the appeal being allowed. en-us Mon, 05 May 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770135 The CESTAT Chennai held that air travel expenditure incurred for a foreign management consultant providing services to the appellant was not includible in the service tax value computation. The appellant had already discharged appropriate service tax on the actual consideration paid to the Japanese consultant. The tribunal ruled that even if air travel costs were considered part of the service consideration, any additional tax would be eligible for CENVAT credit, making the issue revenue neutral. Consequently, the extended period of limitation was not justified, and the impugned order was set aside with the appeal being allowed. Case-Laws Service Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770135