Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 923 - AT - Service TaxLevy of Service Tax - renting of immovable property service - rent paid to Director for hiring of residential property which is used as residence of director - GTA service - Reverse Charge Mechanism - revenue neutrality - extended period of limitation - HELD THAT:- The demand of tax of Rs. 70,140/- have been wrongly raised as the premises are residential premises and being used for residence of the director. So far the other two demands are concerned, it is held that the situation is wholly revenue neutral and accordingly, invocation of extended period of limitation is not available to the Revenue in the facts and circumstances. The demand alongwith penalty set aside - Appeal allowed - decided in favor of appellant.
|