Notification No.14/2010-ST dated 27.02.2010, remained exempt under the Reverse Charge Mechanism by virtue of the exemption granted under the IOS Rules ... manner, the Central Government has exempted from levy under the Reverse Charge Mechanism all for construction services. Thus, during the relevant period, the Reverse Charge
following components:
(i) Rs. 3,49,642/- on account of reverse charge mechanism on the ground that the appellant paid brokerage / commission to foreign broker ... period involved in this case is prior to 18.04.2006 when reverse charge mechanism was not applicable.
4. Ld. DR on the other hand supported
borne by the
service recipient in full under reverse charge
mechanism and not by Senior Advocates directly in
-4-
terms of the order dated ... services which
were covered under full reverse charge, has been amended as
under :-
Particulars Percentage of
Reverse Charge
Service by a firm of advocates
Auxiliary Services", which are liable to
service tax under the reverse charge mechanism basis, in terms of
Rule 2(1)(d)(iii) of Service ... discharging service tax on the gross amount charged by the
insurance agent under reverse charge mechanism, hence the
expenditures for training cannot be included. Further
Auxiliary Services", which are liable to
service tax under the reverse charge mechanism basis, in terms of
Rule 2(1)(d)(iii) of Service ... discharging service tax on the gross amount charged by the
insurance agent under reverse charge mechanism, hence the
expenditures for training cannot be included. Further
sale of goods on CIF
basis), is the shipper. Reverse Charge mechanism
normally contemplates that the receiver of the service
is liable ... liability
to pay Service Tax is imposed on Reverse Charge
mechanism basis on the steamer agent. This goes
against the principle on which Reverse Charge
Indian Oil Corporation was discharged by the IOC under
the reverse charge mechanism. The service liability for services
provided to ONGC has also been duly ... Indian Oil Corporation Limited as a recipient of
services under reverse charge mechanism as per Notification No.
Page 8 of 78
30/2012-St dated
Indirect tax,
Ahmedabad on alleged evasion of service
tax on reverse charge mechanism to be
borne by the petitioner.
4.7 The petitioner therefore,
requested respondent ... submitted that the petitioners have
accepted the service tax liability on
reverse charge mechanism and order-in-
original dated 19.08.2014 has achieved
finality
Agency
(GTA) service to the person paying freight,
by virtue of reverse charge mechanism. The
petitioner was also, therefore, liable to
pay service tax under ... reverse charge
mechanism as recipients of goods transport
agency service from January, 2005. As the
petitioner was not aware about such reverse
charge mechanism made
also
paid tax under I.G.S.T. Act, on a reverse charge mechanism basis, on the cost
of freight in F.O.B. contracts ... under the I.G.S.T. Act, on a reverse charge
mechanism, by virtue of Notification No.8/2017-Integrated Tax (Rate), dated
