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Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Reverse charge mechanism - Supply of tangible goods for use - ...


Court Rules in Favor of Appellant on Reverse Charge Mechanism; Demand Set Aside Due to Revenue Neutrality.

May 18, 2017

Case Laws     Service Tax     AT

Reverse charge mechanism - Supply of tangible goods for use - The question of revenue neutrality would arise in this case as if appellant discharges the service tax under STGU under reverse charge mechanism, is undisputedly consuming the said services for supply of raw materials / inputs - demand set aside - AT

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