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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Extended period of limitation - Levy of penalty - Partial RCM - ...


Court Overturns Penalties Due to Lack of Suppression Evidence in Service Tax Case Involving Reverse Charge Mechanism.

December 5, 2018

Case Laws     Service Tax     AT

Extended period of limitation - Levy of penalty - Partial RCM - It cannot be said that only because audit party had found non-observance of partial reverse charge mechanism procedure in respect of certain services, without any reference to the categorising of service provider, appellant is to be tested for suppression etc. - Demand set aside.

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