2018 (5) TMI 216

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.... of impugned orders. As both the appeals are arising for a common issue, therefore, both the appeals are taken up for final disposal. 2.    The facts of the case are that the appellant is registered as provider of various services on which they are discharging their service tax liability. The appellant entered into an agreement with M/s Suzuki Motor Corporation (SMC), Japan on 16.05.2006 for manufacture of engines and transmission part of two wheeler and four wheeler for India. As per the said agreement, M/s SMC, Japan provided plant and observation and training and the appellant will reimburse the expenses incurred thereon. It was also observed that the appellant made re-imbursement of expenses to M/s SMC, Japan in foreig....

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....of receipt of amount of service provided was the actual date of service provided and from that date, the due date is to be ascertained, the payment of service tax prior to 01.05.2008 and the appellant has paid service tax accordingly, therefore, demand of interest is not sustainable. In view of that, it is prayed that the impugned orders are to be set aside. 4.   On the other hand, the Ld. AR reiterated the finding of the impugned orders. 5.   Heard the parties and considered the submissions. 6.   The service in question has not disputed by both the sides i.e. in-house training at M/s SMC, Japan of employees of the appellant and the appellant has reimburse the expenses of the said training that the act....