2025 (6) TMI 532

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tax<br>MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL) AND MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL) Mr. N. Anand, Advocate for the Appellant Mr. M.A. Jithendra, Assistant Commissioner (AR) for the Respondent ORDER These three appeals are filed by the appellant M/s. Toyota Kirloskar Auto Parts Pvt. Ltd. (TMAP) against impugned Orders-in-Appeal No.75 & 76/2011 dated 27.12.2011 and No. JMJ/03/2012 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mands in the present appeals are for the period 2008-2009 and 2009-2010. Revenue had confirmed the demands for the previous period 2004-2005 to 2007-2008 on the issue of expenses incurred by the appellant on foreign trainers, which on appeal, was set aside by this Tribunal vide Final Order No. 21596/2024 dated 14.06.2024 and hence, the demands confirmed under Appeal No. ST/908 & 909/2012 cannot be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....08 was set aside by this Tribunal vide Final Order No. 21596/2024 dated 14.06.2024 wherein the Tribunal held as follows: "16. We find that the expenses incurred by the appellant towards travel, conveyance and stay of the foreign trainers cannot be included in the value, since these expenses are not towards the provision of 'such service' has defined in Section 67 of Finance Act, 1994. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....United Telecom (supra), ownership of the date is relevant to consider classification of the service. From the contract, it is evident that the Toyota Motor Asia Pacific Pte Ltd, Singapore is not involved in the generation or the usage of data. In these circumstances, when Toyota Motor Asia Pacific Pte Ltd, Singapore maintains the functioning of the network, we cannot say that Toyota Motor Asia Pac....