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2020 (1) TMI 588 - AT - Service TaxReverse charge mechanism - reimbursements received towards the services of the manpower and other miscellaneous costs incurred on behalf of the Overseas Group Company - levy of service tax - HELD THAT:- Identical issue decided in appellant own case M/s Lucy Electric India Pvt. Ltd., M/s Lucy Electricals Pvt ltd. Vs C.C.E & S.T., Vadodara-II [2019 (9) TMI 749 - CESTAT AHMEDABAD] where it was held that Since the appellant are not receiving any service, on the contrary, they are providing services to overseas group companies, the provision of Section 66A and Rule made there under is absolutely not applicable, therefore, the demand is also not maintainable. Appeal allowed - decided in favor of appellant.
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