2010 (10) TMI 541

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..... that the lower authorities are trying to include the cost of traveling and conveyance expenses of the Engineers for the purpose of rendering technical assistance and training to the personnel in India - Rule 7 is specifically applicable for reverse mechanism under Section 66A - Prima facie, the provisions of Rule 7 will apply to this case - The appellant has already discharged the service tax on .....

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..... records. 3. The issue involved in this case is regarding liability of service tax paid on the applicant, on the actual amounts of traveling and conveyance expenses paid by them to their foreign personnel for visiting and training the people in India. 4. The learned Counsel submits that the agreement entered by them with the foreign company, M/s. Toyota Motor Corporation, is for technical assi .....

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..... Rule 7(1) is reproduced below : 7. Actual consideration to be the value of taxable service provided from outside India - (1) The value of taxable service received under the provisions of Section 66A, shall be such amount as is equal to the actual consideration charged for the services provided or to be provided. It can be seen from the above reproduced Rule 7, this rule is specifically appl .....

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