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2016 (12) TMI 1064 - CESTAT NEW DELHIDemand - Foreign Agent Commission - reverse charge mechanism - limitation period - Held that: - the services were provided outside India and tax liability fell on the appellant on reverse charge basis, a bona fide belief entertained by the appellant was justified. Further, the appellant has been reflecting the payment of commission in their balance sheet in which case, it can be held that there was no suppression or mis-statement on the part of the assessee so as to avoid the service tax payment with a mala fide intention - longer period of limitation is not available to the Revenue. For quantification of demand falling within the normal period of limitation, matter is remanded - as there is no suppression or mala fide intention on the part of the appellant, the penalty imposed upon them is set aside in toto - appeal allowed by way of remand.
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