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Service Tax - Highlights / Catch Notes

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Discharge of Service tax liability - manpower recruitment or ...


Court Rules Demand Against Service Provider Unfeasible Due to Full Tax Payment Under Reverse Charge Mechanism.

July 24, 2023

Case Laws     Service Tax     AT

Discharge of Service tax liability - manpower recruitment or supply agency service - reverse charge mechanism - In this view of the matter, when the entire tax due has been deposited in the account of the Central Government though not entirely by the appellant as a service provider but also by the service recipients, it will not be possible to sustain the demand - AT

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