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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Failure to pay service tax under the Reverse charge mechanism - ...


Reverse Charge Service Tax: No Penalty or Extended Limitation Period if Penalty Not Imposed or Set Aside.

March 9, 2017

Case Laws     Service Tax     AT

Failure to pay service tax under the Reverse charge mechanism - once the penalty is not imposed or is set aside, the longer period of limitation cannot be invoked inasmuch as ingredients for both are same - the demand to be barred by limitation and accordingly, set aside - AT

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