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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Extended period limitation - ST liability on payment to overseas ...

Case Laws     Service Tax

July 13, 2019

Extended period limitation - ST liability on payment to overseas Sales Commission Agent under RCM - being CENVAT was available,it is Revenue neutral situation - it cannot be said that there was malafide intention on the part of the appellant in non-payment of service tax - extended period was clearly not invokable

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