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.
View Source