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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Reverse charge mechanism (RCM) - non-payment of service tax - ...


Service Tax Reverse Charge Mechanism Creates Revenue-Neutral Situation; No Mala Fide Intent Found, Demands Unsustainable.

December 5, 2018

Case Laws     Service Tax     AT

Reverse charge mechanism (RCM) - non-payment of service tax - the service tax on all the above services was available as credit to the appellant, thus leading to a Revenue neutral situation in which case again no mala fide can be attributed and demands cannot be sustained.

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