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2019 (10) TMI 688 - AT - Service TaxLevy of service tax - Intellectual Property Rights Services - Consulting Engineering Service - reverse charge mechanism during the period 2003-2008 - extended period of limitation - HELD THAT:- The entire amount of service tax demand along with interest has already been paid and the assessee has also availed CENVAT Credit of the service tax so paid - Ld. Counsel is not pressing for setting aside of the demand of service tax. Imposition of penalties - HELD THAT:- This is a case of revenue neutrality where the very same assessee would be entitled to CENVAT Credit of the service tax paid under reverse charge mechanism. There cannot be any motive to evade payment of service tax - penalties set aside. Appeal allowed in part.
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