payment for works contract service;
(ii) short paid service tax under reverse charged
mechanism due to wrong availment of abatement on
works contract services received ... sustained either on
merits or on limitation.
The amount payable under reverse charge mechanism -Rs.
19,51,873/-
11. Scrutiny of ST-3 returns showed
Support Services of Business provided by
overseas cricket professionals under reverse charge mechanism. The
Order-in-Original also held that the appellant liable ... Support Services of Business
provided by overseas cricket professionals under reverse charge
mechanism.
C. Non-payment of service tax on Player Transfer Fees received from
required to pay
service tax on the entire reimbursed amount under reverse charge
mechanism, and that had it not been for the audit, this ... entire reimbursed amount
of expenses of these overseas offices under reverse charge
mechanism, confirmed invoking Rule 5(1) of the Service tax
(Determination of Value
were liable to pay
remaining 50% of service tax under Reverse Charge mechanism.
On the bills raised by the appellants, RHB were clearing the bill ... paid the service
tax on behalf of the appellant under Reverse Charge Mechanism by
deducting the amount tax deposited by them from the running bills
Section 65 (105) (zzb) under
2|Page ST/11829/2018-DB
reverse charge mechanism as per Section 66A of Finance Act, 1994. As a
result ... commission under 'Business Auxiliary Service' under reverse charge
mechanism in terms of Section 66A read with Rule 2(1)(d)(iv) of Service
provider of services as well as recipient of services under reverse
charge mechanism in respect of GTA, Legal services, Business Support
Service, Works Contract Services ... service recipient has to pay balance 60% of service tax under
reverse charge mechanism. Therefore, they had paid service tax on
60% of the total
provider of services as well as recipient of services under reverse
charge mechanism in respect of GTA, Legal services, Business Support
Service, Works Contract Services ... service recipient has to pay balance 60% of service tax under
reverse charge mechanism. Therefore, they had paid service tax on
60% of the total
appellant vests with the customers of the
appellant under the reverse charge mechanism in terms of section 66A of
the Finance ... appellant vests with the customers of the
appellant under the reverse charge mechanism in terms of section 66A of
the Finance
Services, Security Services, Manpower
Services and Works Contract Services' under reverse charge
mechanism in terms of Notification No. 30/2012-ST dated ... Fund as the tax admittedly was paid
by the university under reverse charge mechanism and the question of
4 Service Tax Appeal
whether the
appellant is liable to pay service tax under Reverse Charge
Mechanism. The demand in the appeal No. ST/21906/2018 ... found that the appellant has not
paid appropriate service tax on Reverse Charge Mechanism for
the GTA services availed by them. Accordingly, show-cause
notice
