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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Revenue neutrality - Reverse charge mechanism - in case the ...

Case Laws     Service Tax

March 25, 2019

Revenue neutrality - Reverse charge mechanism - in case the service tax on reverse charge basis is paid, the same is eligible to avail cenvat credit - the situation is truly a revenue neutral one. - the appellant cannot be saddled with the allegation of intention to evade payment of service tax.

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