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Service Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Levy of service tax - Reverse charge mechanism - Revenue ...


Service Tax Liability Stands Despite Revenue Neutrality; No Legal Basis for Nullification Under Reverse Charge Mechanism.

May 24, 2015

Case Laws     Service Tax     AT

Levy of service tax - Reverse charge mechanism - Revenue neutrality since cenvat credit is available - unable to locate any statutory or constitutional provisions which support the notion that in case of revenue neutrality the liability to tax abates. - Prima facie case is against the assessee - AT

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