Service tax levy on the LC charges paid by the appellant to ...

Service Tax on Foreign Bank LC Charges Under Reverse Charge Mechanism Dismissed Due to CENVAT Credit Eligibility.

March 2, 2023

Case Laws     Service Tax     AT

Service tax levy on the LC charges paid by the appellant to foreign bank - LC charges/fee paid to the bank are taxable, under Reverse Charge. However, as the appellant is entitled to cenvat credit, the demand for extended period is set aside - AT

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