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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Import of services - reverse charge mechanism (RCM) - ...


Court Quashes Proceedings on Reverse Charge for Service Tax in CIF Sea Transport; Grants Relief to Applicants.

February 11, 2020

Case Laws     Service Tax     HC

Import of services - reverse charge mechanism (RCM) - constitutional validity - the proceedings initiated against the writ applicants by way of show cause notice and enquiries for collecting service tax from them as importers on sea transportation service in CIF contracts are hereby quashed and set aside with all consequential reliefs and benefits.

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