TMI BlogReverse charge mechanism (RCM) - non-payment of service tax - the service tax on all the above services...Reverse charge mechanism (RCM) - non-payment of service tax - the service tax on all the above services was available as credit to the appellant, thus leading to a Revenue neutral situation in which case again no mala fide can be attributed and demands cannot be sustained. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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