Reverse charge mechanism (RCM) - revenue neutrality - If the ...

Case Laws Service Tax

March 3, 2020

Reverse charge mechanism (RCM) - revenue neutrality - If the argument of revenue neutrality was to be considered a valid argument under the scheme of Finance Act, 1994, then entire provisions relating to payment of service tax on reverse charge will become otiose and every service recipient will claim that what so ever service tax he pays on reverse charge basis will be available to him as CENVAT Credit. - AT

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Reverse charge mechanism (RCM) - revenue neutrality - If the ...

Case Laws Service Tax

March 3, 2020

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