Extended period limitation - ST liability on payment to overseas ...

Extended Period for Service Tax Liability Not Applicable Due to Revenue Neutrality and No Malafide Intent.

July 13, 2019

Case Laws Service Tax AT

Extended period limitation - ST liability on payment to overseas Sales Commission Agent under RCM - being CENVAT was available,it is Revenue neutral situation - it cannot be said that there was malafide intention on the part of the appellant in non-payment of service tax - extended period was clearly not invokable

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Extended period limitation - ST liability on payment to overseas ...

Extended Period for Service Tax Liability Not Applicable Due to Revenue Neutrality and No Malafide Intent.

July 13, 2019

Case Laws Service Tax AT

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