https://www.taxtmi.com/caselaws?id=462275 CESTAT Bangalore allowed the appeal, holding that expenses incurred by appellant for travel, conveyance, and accommodation of foreign trainers providing technical assistance in India cannot be included in taxable value for service tax under reverse charge mechanism. The tribunal relied on SC decision in Union of India vs. Intercontinental Consultants declaring Rule 5 of Service Tax (Determination of Value) Rules, 2006 ultra vires Section 67 of Finance Act, 1994. Since these expenses were not for provision of the actual service as defined under Section 67, differential duty demand was set aside. en-us Fri, 14 Jun 2024 00:00:00 +0530 Fri, 06 Jun 2025 21:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462275 CESTAT Bangalore allowed the appeal, holding that expenses incurred by appellant for travel, conveyance, and accommodation of foreign trainers providing technical assistance in India cannot be included in taxable value for service tax under reverse charge mechanism. The tribunal relied on SC decision in Union of India vs. Intercontinental Consultants declaring Rule 5 of Service Tax (Determination of Value) Rules, 2006 ultra vires Section 67 of Finance Act, 1994. Since these expenses were not for provision of the actual service as defined under Section 67, differential duty demand was set aside. Case-Laws Service Tax Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462275