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2018 (2) TMI 330 - AT - Service Tax100% EOU - time limitation - whether the appellant is liable to pay service tax under Reverse Charge Mechanism of services imported from outside India and received in India rendered by the service provider located outside India? - Held that: - the SCN is barred by limitation, as the appellant had taken a categorical stand, as early as on 06/03/2014 that they are not liable to pay service tax with respect to services received from outside India and most of such services were received and consumed outside India - SCN dated 16.10.2015 is not maintainable and the same is hit by limitation - Appeal allowed - decided in favor of appellant.
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