https://www.taxtmi.com/caselaws?id=788092 Valuation under the Finance Act requires inclusion only of amounts charged by the service provider as consideration for the service; the operative legal test is a nexus between the charged amount and the taxable service. Contractual terms and documentary employer compliance showing key personnel as employees of the hotel owner (including hiring/termination control and statutory filings) indicate no nexus to the foreign operator's management fees. Prior departmental and adjudicatory practice supports excluding such salaries. Consequently, salaries paid by the owner to the general manager and department heads are not includible in the operator's gross service charges and are not exigible to service tax. en-us Mon, 16 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788092 Valuation under the Finance Act requires inclusion only of amounts charged by the service provider as consideration for the service; the operative legal test is a nexus between the charged amount and the taxable service. Contractual terms and documentary employer compliance showing key personnel as employees of the hotel owner (including hiring/termination control and statutory filings) indicate no nexus to the foreign operator's management fees. Prior departmental and adjudicatory practice supports excluding such salaries. Consequently, salaries paid by the owner to the general manager and department heads are not includible in the operator's gross service charges and are not exigible to service tax. Case-Laws Service Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788092