Extended period of limitation - commission to their overseas agent - whatever service tax would have...

Extended period of limitation - commission to their overseas agent - whatever service tax would have been paid by the appellant under reverse charge mechanism, the same is entitled as the Cenvat credit - therefore, malafides on the part of the appellant are missing for non-payment of service tax under RCM - the extended period of limitation is not invokable .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X