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Service Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Levy of Service Tax - reverse charge mechanism - to say that the ...

Service Tax

March 28, 2023

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 only, as observed by the Adjudicating Authority, runs counter to the demand of Service Tax under reverse charge mechanism within the meaning of Section 66A ibid. read with Rule 3 (ii) of the Taxation of Services Rules ibid. - the appellant could not have been fastened with the Service Tax liability under management, maintenance or repair service - AT

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