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2019 (11) TMI 287 - AT - Service TaxDemand of service tax - revenue neutrality - reverse charge mechanism - Consulting Engineering Services - amount paid will be later available as credit - Revenue’s only contention in the appeal memo as regards the said finding of Commissioner (Appeals) is that it was statutory requirement of the assessee to first discharge the said service tax on reverse charge basis - HELD THAT:- Admittedly the service tax required to be paid by the assessee was available to them as credit. Further it seems that appellant was providing output services, which were also taxable. During the period in question, they paid service tax on output services by way of cash. Had they paid service tax on the input services received by them, they could have taken the credit and utilized that credit for payment of duty, instead of paying service tax in cash. The Appellate Authority has gone to the figures of the cash payment of tax and by comparing the same with their liability to pay tax, has come to the right conclusion of Revenue neutrality. Appeal dismissed - decided against Revenue.
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