Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home

2019 (5) TMI 1023

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ce tax on the Manpower Service received under Revere Charge Mechanism. The penalty is not imposable under Section 77 and 78 of the Finance Act only for the reason that the appellant has deposited the tax on being so pointed out by the Revenue in good faith - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 51687/2016-Cus (DB) - Final Order No. 50449/2019 - Dated:- 19-3-2019 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the said notification provides for payment of service tax by the receiver of service, 2 where the service provider is an individual or HUF or partnership firm, AOP. In the present case, admittedly, the provider of service is a limited company and hence, the appellant is not liable to pay service tax on the Manpower Service received under Revere Charge Mechanism. 3. Accordingly, I find that the pen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map ||