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.
View Source