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2019 (11) TMI 1261 - AT - Service TaxReverse charge mechanism - demand of service tax - man power recruitment or supply agency services - commercial training or coaching services - demands have been raised under reverse charge mechanism under Section 66A of the Finance Act, 1994 on the ground that they had availed these services from their overseas partners and paid for the same - HELD THAT:- The appeal by way of remand to the adjudicating authority for the sole purpose of verification of the documents and determining if the personnel deployed and the appellant had an employee-employer relationship. Needless to say, principles of natural justice must be followed and adequate opportunity must be afforded to the appellant to present their documents. Appeal allowed by way of remand.
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