Revenue neutrality - Reverse charge mechanism - in case the ...

Service Tax Under Reverse Charge Mechanism: Revenue-Neutral CENVAT Credit Means No Intent to Evade Tax Payment.

March 25, 2019

Case Laws Service Tax AT

Revenue neutrality - Reverse charge mechanism - in case the service tax on reverse charge basis is paid, the same is eligible to avail cenvat credit - the situation is truly a revenue neutral one. - the appellant cannot be saddled with the allegation of intention to evade payment of service tax.

View Source

← Previous Next →

Revenue neutrality - Reverse charge mechanism - in case the ...

Service Tax Under Reverse Charge Mechanism: Revenue-Neutral CENVAT Credit Means No Intent to Evade Tax Payment.

March 25, 2019

Case Laws Service Tax AT

You may also like:

Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

Reverse charge mechanism - wrongly availed credit and utilized the credit - the appellants were not liable to pay service tax under reverse charge mechanism prior to...

CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is...

Reverse charge mechanism (RCM) - revenue neutrality - If the argument of revenue neutrality was to be considered a valid argument under the scheme of Finance Act, 1994,...

Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

Demand of service tax - Reverse charge mechanism - Import of services were being used for export of goods - Service tax if any payable under reverse charge is...

Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India...

The case involved wrongful utilization of CENVAT Credit for service tax liability under Reverse Charge Mechanism. The Tribunal held that utilizing CENVAT Credit for...

Service tax liability on construction and sale of complexes/houses/flats, real estate agent services, reverse charge mechanism for legal charges, manpower supply, and...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

CENVAT Credit - credit of service tax paid under reverse charge mechanism - the appellant’s availment of cenvat credit of service tax paid on 13.07.2017 and utilization...

Quick Updates: