2018 (3) TMI 861

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..... nder reverse charge mechanism does not arise, as has been settled by the Apex Court various decisions - demand for this period withheld. Period post 18.04.2006 to 31.10.2006 - Held that: - even if the amounts are paid service tax they are availed the CENVAT credit it is undisputed as commission is towards the business activity. Hence the question of Revenue Neutrality arises - demand set asid .....

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..... notice was defended, the Adjudicating Authority following due process of law, confirmed the demands raised along with interest and also imposed penalties. Aggrieved by such an order, appeal was preferred before the First Appellate Authority. The First Appellate Authority after considering entire issue and the insertion the provisions of Section 66A of the Finance Act, 1994, set aside the Order- .....

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..... usiness activity. Hence the question of Revenue Neutrality arises. The submissions made by Learned Counsel seems to be correct as this Tribunal in the case of Jet Airways as stated revenue neutrality, is claim which can be is available for bonafide impression for non-payment of the service tax. In view of the foregoing, we hold that the impugned order is correct and legal and does not require a .....

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