TMI BlogExtended period limitation - ST liability on payment to overseas Sales Commission Agent under RCM -...Extended period limitation - ST liability on payment to overseas Sales Commission Agent under RCM - being CENVAT was available,it is Revenue neutral situation - it cannot be said that there was malafide intention on the part of the appellant in non-payment of service tax - extended period was clearly not invokable ..... X X X X Extracts X X X X X X X X Extracts X X X X
|