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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Reverse charge mechanism (RCM) - non-payment of service tax - ...

Service Tax

December 5, 2018

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.

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