Case Law Details
Case Name : Kantar IMRB Vs Commissioner of CGST & Central Excise Mumbai Central (CESTAT Mumbai)
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All CESTAT CESTAT Mumbai
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Kantar IMRB Vs Commissioner of CGST & Central Excise Mumbai Central (CESTAT Mumbai)
Appellant had paid rent on halls hired in the hotels where the halls were hired for interviews with the respondents and all the expenses were reimbursed by their clients on actual basis. He further stated that for conducting market research, employees have to travel and stay in hotels and such hotel stay expenses are essential part of activity for output services and therefore, service tax paid on hotel s
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