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M/s Persistent System Ltd. Versus Principal Commissioner of Service Tax, Pune

2016 (45) S.T.R. 177 (Tri. - Mumbai) - Levy of service tax on accrual basis - transaction with associated persons - when the debit/credit entry was made in the account in terms of Rule 6 of Service Tax Rules, 1994 - Held that: - I find that the issue is revenue neutral, in so far as the Service Tax paid by the appellant is available as credit to them. The issue is of interpretation. In these circumstances, no motives can be alleged and therefore, extended period of limitation cannot be invoked. .....

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Service Tax when the actual payment was made to the service provider. The Revenue alleged that the Service Tax should have been paid when the debit/credit entry was made in their account in terms of Rule 6 of Service Tax Rules, 1994. At the material time, rule 6 of the Service Tax Rules, 1994 contained the explanation which reads as follows: - Explanation For the removal of doubts, it is hereby declared that where the transaction of taxable service is with any associated enterprise, any payment .....

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