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2018 (4) TMI 1236 - AT - Service TaxPenalty u/s 77 and 78 - Reverse Charge Mechanism - foreign commission agent service - Held that: - Admittedly, the reverse charge tax liability on the appellant will arise only w.e.f. 18.4.2006. However, dispute with reference to applicability of tax liability on reverse charge mechanism was highly contentious - it is not tenable to invoke ingredients of Section 73 (1) proviso to demand service tax for extended period and also to confirm penalties on the appellants. Appellant shall be liable to service tax for the normal period with applicable interest - extended period and penalty set aside - appeal allowed in part.
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