that the provisions of Section 66A for demanding service tax under reverse charge mechanism was introduced in statute from 18.04.2006 only.
3. Shri Rafiq Dada ... further submission that in the issue of applicability of reverse charge mechanism is to be considered in the case in hand. He would submit that
liable to pay tax on receipt of taxable services under
29.04.2017 reverse charge mechanism as a recipient of "Goods
Transport Agency Services".
period ... Service Tax only for the purposes of discharging its
liability under reverse charge mechanism. The petitioner failed to declare
the CENVAT Credit arising
paid by them on ocean freight, under reverse
charge mechanism, along with interest thereon.
9. Pursuant to the above, it was by a communication dated ... paid by it, on ocean freight under the reverse
charge mechanism along with interest of Rs.71,31,225/-. Such
application of the Petitioner
forward charge". In case of a "reverse charge" the
supplier of the services or goods does not charge GST on the invoice ... charge". Then a concept of "Reverse Charge" is also
introduced in the GST regime. In the case of a Reverse Charge
value of
taxable services received under „Works Contract Services‟
under Reverse Charge Mechanism and Service Tax at
appropriate rates amounting to 6,04,251/- (Rupees ... total amount charged for
the works contract thus the service liable to be paid by the party
under reverse charge mechanism on receiving services from
stating that:
The amount paid by them under reverse charge
mechanism is available to them as CENVAT Credit;
due to implementation of CGST ... learned counsel submits that the
amount paid by the Appellant under reverse charge mechanism
was available to them as CENVAT Credit and hence the situation
goods on which he
was required to pay service tax, under reverse charge
mechanism (RCM), on the services of transportation of goods
provided by foreign ... only as a person liable to
pay service tax under Reverse Charge Mechanism. Admittedly,
the "port services" involved in this case
Amount claimed as refund has been deposited by the
appellant under reverse charge mechanism on suggestion
of audit, credit of the same is available under ... Sitting
Fees, Legal Consultancy Services & Manpower Recruitment
Agency Service under reverse charge mechanism. On being
pointed out by the audit team the appellant
various
services viz. construction and sale of houses, real estate agents,
reverse charge mechanism (RCM) on legal services, manpower supply
services and works contract services ... 60163-60164/2020
liable for payment of service tax under reverse charge mechanism.
Based on the figures supplied by the appellant, the appellant was
issued
86404/2019
registered for payment of service tax under reverse charge
mechanism.
2.2 Appellant pays service tax regularly under reverse charge
mechanism. However, during ... they were
entitled for cenvat credit of service tax paid under reverse
charge mechanism. However, due to implementation of GST,
they were unable to claim
