https://www.taxtmi.com/caselaws?id=462773 CESTAT Mumbai dismissed revenue's appeal regarding service tax levy on foreign sales representative expenses and product promotion costs. The tribunal held distributors were not agents of the respondent but acted independently, making reimbursement of foreign promotion expenses non-taxable. Following Delhi HC precedent in Intercontinental Consultants case affirmed by SC, imported books and subscriptions were deemed goods, not services. Product liability reimbursement in USA constituted litigation costs, exempt from service tax as reimbursable expenses. Revenue's appeal failed on merits; cross-objections by respondent were disposed of. en-us Wed, 27 Oct 2021 00:00:00 +0530 Tue, 15 Jul 2025 19:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462773 CESTAT Mumbai dismissed revenue's appeal regarding service tax levy on foreign sales representative expenses and product promotion costs. The tribunal held distributors were not agents of the respondent but acted independently, making reimbursement of foreign promotion expenses non-taxable. Following Delhi HC precedent in Intercontinental Consultants case affirmed by SC, imported books and subscriptions were deemed goods, not services. Product liability reimbursement in USA constituted litigation costs, exempt from service tax as reimbursable expenses. Revenue's appeal failed on merits; cross-objections by respondent were disposed of. Case-Laws Service Tax Wed, 27 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462773