Air Travel Expense Excluded from RCM Value for Management Consultancy Services

Rane Holdings Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) CESTAT Chennai held that expense of air travel of service provider who provided Management Consultancy Service is not includible in value for discharge service tax under reverse charge mechanism [RCM]. Accordingly, appeal allowed and demand set aside. Facts- The Appellant has taken the Service Tax Registration for payment of service tax in respect of various services including ‘Management Consultancy Services’. During the disputed period, the Appellant and few other companies for procuring the consultancy serv...