Travel & Accommodation Expenses Not Taxable Because They Are Not Consideration for Consulting Service: CESTAT Hyderabad

Commissioner of Central Tax Vs Hindustan Shipyard Ltd (CESTAT Hyderabad)

The Department filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad against the Order-in-Original dated 01.05.2015 passed by the Commissioner in favour of the respondent. The dispute concerned whether expenses incurred by the respondent for travel, accommodation, and related facilities provided to specialists of a foreign service provider should be included in the taxable value of consulting engineering services received under the reverse charge mechanism.

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