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2019 (6) TMI 328 - CESTAT CHANDIGARHExtended period of limitation - malafides on the part of the appellant - demand of service tax - Business Auxiliary Service - appellant paid certain commission to their overseas agent, who was procuring the purchase order for the appellant - reverse charge mechanism - HELD THAT:- Whatever service tax would have been paid by the appellant, the same is entitled as the Cenvat credit to the appellant. This fact is not in dispute, therefore, malafides on the part of the appellant are missing for non-payment of service tax under reverse charge mechanism - the extended period of limitation is not invokable - appeal allowed - decided in favor of appellant.
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