have discharge
service tax on the gross amount charge by the insurance agent under reverse
charge mechanism; in terms of Rule 5 all expenses incurred ... agents of the
appellants; the appellants are discharging service tax on reverse charge
mechanism on the commission paid to the insurance agents in term
have discharge
service tax on the gross amount charge by the insurance agent under reverse
charge mechanism; in terms of Rule 5 all expenses incurred ... agents of the
appellants; the appellants are discharging service tax on reverse charge
mechanism on the commission paid to the insurance agents in term
have discharge
service tax on the gross amount charge by the insurance agent under reverse
charge mechanism; in terms of Rule 5 all expenses incurred ... agents of the
appellants; the appellants are discharging service tax on reverse charge
mechanism on the commission paid to the insurance agents in term
that the appellant was
required to discharge service tax under reverse charge mechanism
as per Section 66A of the Finance Act on the amount paid ... undisputed that the charging section under which the
Department sought to demand service tax under reverse charge
mechanism post 1st July, 2012 in this case
namely
PrincewaterhouseCoopers USA and UK is liable to be taxed under
reverse charge mechanism under the category of "Chartered
Accountants' Service". Amount ... their parent concern, is sought to be taxed under reverse charge
mechanism under Chartered Accountant Services, is incorrect as during
the relevant period in question
hereby
appropriated against the demand of Service Tax made
under reverse charge mechanism on the services received
from the foreign service providers.
5.02 The amount ... services
received from foreign service providers under
reverse charge mechanism should not be charged
and recovered from them under proviso to Section
recover once again the Service
Tax from the service receiver under Reverse Charge Mechanism. It is settled
legal position that Service Tax cannot be demanded ... appellant has not paid the amount of Service Tax under Reverse
Charge Mechanism as alleged by the Department, they have not taken
CENVAT Credit
should not have discharged
Service Tax liability on legal services under reverse charge mechanism
and subsequently should not have availed Cenvat Credit. The Appellant ... liable to deposit / discharge Service Tax liability on legal services
under reverse charge mechanism. He stated that the appellant had
already deposited the service
amount of service tax of Rs.13,71,280/- on Reverse Charge
Mechanism in October 2018 before issuance of show-cause notice and
have applied ... provision for
claiming refund of service tax paid on Reverse Charge Mechanism;
payment of tax and availment of CENVAT credit are different aspects;
payment
employee relationship, hence, no tax is liable to be paid
under reverse charge mechanism.
2.5 After due process of Law, the Adjudicating
Authority has confirmed ... employees of the
company is not liable to service tax under reverse
charge mechanism.
vii. Reliance was also placed on the decision
