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2022 (9) TMI 272 - AT - Service TaxInvocation of extended period of limitation - marketing and legal services obtained by the appellant from services providers located abroad - reverse charge mechanism - revenue neutrality - HELD THAT:- In the instant case, the appellant had shown service tax liability in their balance sheet and the same has not been disputed. Also it is seen in the case of Jayshree Impex [2018 (9) TMI 391 - CESTAT AHMEDABAD] relied by revenue the issue of revenue neutrality has not been raised by the appellant. It is seen that the services of the sales commission are ordinarily admissible as cenvat credit to manufacturers and therefore the present situation would be revenue neutral. In these circumstances the intention to evade duty cannot be alleged against the appellant and consequently the extended period of limitation could not be invoked. Appeal allowed - decided in favor of appellant.
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