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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Reverse charge - in any case if the argument of revenue ...


Reverse Charge Defense Denied; Businesses Must Pay Service Tax for Nonresident Services to Maintain Tax Scheme Integrity.

September 1, 2018

Case Laws     Service Tax     AT

Reverse charge - in any case if the argument of revenue neutrality is accepted as permissible defense in the present case entire scheme of payment of taxes on reverse charge basis will become otiose and no business liable to pay service tax would be required to pay service tax in respect of services received by them from nonresident service providers, for the reason that the tax so paid will be available as credit to them. - Demand confirmed.

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