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2017 (5) TMI 1346 - CESTAT HYDERABADReverse Charge Mechanism - services received from abroad - time limitation - Held that: - the SCN dated 05.01.2011 was issued by invoking the extended period in respect of the services received by the respondent from service provider situated abroad and the very same services also disputed in the second SCN and it was informed that the said SCN has not reached its logical conclusion. Scope of second SCN - Held that: - once an audit report was issued and base on that report, SCN dt. 05.01.2011 issued invoking extended period, second SCN dated 11.04.2012 could not have been issued demanding service tax by invoking extended period on the said audit report. Appeal dismissed - decided against Revenue.
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