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2016 (12) TMI 1465 - CESTAT MUMBAIRectification of mistake - refund - Held that: - the amount of service tax discharged by the appellant is under reverse charge mechanism, which is in respect of the payment made by the appellant to their principal situated abroad for the contribution made to the pension of the Board members. This service cannot be classified under Business Auxiliary Service by any stretch of imagination. The definition of Business Auxiliary Service will not cover the payment made by the appellant as it is towards the pension fund and not any services rendered - no error apparent on the face of records - application of ROM dismissed.
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