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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Extended period of limitation - commission to their overseas ...

Service Tax

June 7, 2019

Extended period of limitation - commission to their overseas agent - whatever service tax would have been paid by the appellant under reverse charge mechanism, the same is entitled as the Cenvat credit - therefore, malafides on the part of the appellant are missing for non-payment of service tax under RCM - the extended period of limitation is not invokable

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