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2016 (8) TMI 244 - AT - Service TaxReverse charge mechanism – services received from commission agents located outside India – SCN issued for appropriation of amount with interest and penalty – Held that: - The appellant is receiving services from foreign based commissions agent located outside India and the appellant was required to pay services under reverse charges mechanism. It is not a case where the appellant is providing some service and required to pay service tax thereon. In that circumstances, benefit of doubt goes in favor of the appellant, therefore, the charges of suppression of facts cannot be alleged on the appellant - provisions of section 73(3) of the Finance Act, 1994 are attracted – no SCN – no penalty – decided in favor of appellant.
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