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
2006 on reverse charge mechanism basis. The said adjudication order relating to the period form 18 April 2006 to April 2008 gave rise to following ... grant immunity to appellant taxation of the aforesaid service on reverse charge mechanism provided u/s 66A of the Act incidence to tax ariose
2006 on reverse charge mechanism basis. Those were taken up for analogous hearing and disposal by this common order. Learned Sr. Counsel preferred to argue ... grant immunity to appellant for taxation of the aforesaid service on reverse charge mechanism provided u/s 66A of the Act when incidence
bank charges' deducted/charged byforeign banks or foreign
banks through correspondent/intermediary banks, under Reverse
Charge Mechanism?
8.1 We find that on the aforesaid ... there is no liability of payment of service tax
thereon on Reverse Charge Mechanism (RCM) basis. The relevant
paragraphs of the said Order of Tribunal
bank charges' deducted/charged byforeign banks or foreign
banks through correspondent/intermediary banks, under Reverse
Charge Mechanism?
8.1 We find that on the aforesaid ... there is no liability of payment of service tax
thereon on Reverse Charge Mechanism (RCM) basis. The relevant
paragraphs of the said Order of Tribunal
foreign
currency, on which tax had not been paid under the Reverse
Charge Mechanism (RCM). The Department alleged the following:
Bank charges paid to foreign ... Consequently, any tax paid by the appellant under the Reverse
Charge Mechanism (RCM) would be available to them as CENVAT
Credit or liable
paid to foreign correspondent banks
or foreign intermediary banks, under Reverse Charge Mechanism?
7. We find that on the aforesaid issue of liability ... there is no liability of payment of service tax thereon on
Reverse Charge Mechanism (RCM) basis. The relevant paragraphs of the
said Order of Tribunal
UTCL and M/S UTCL are paying service tax
under reverse charge mechanism while regarding
"miscellaneous expense reimbursement", the Noticee has
pleaded that ... Service Tax on the amount of "Freight Reimbursement"
under reverse charge mechanism.
However, I do not find any merit in the contention
adjudication authority that its liability to the
charge of tax under the reverse charge mechanism (Section 66A) must
be considered in the context ... such goods by the recipient, for the charge of
service tax to apply under the reverse charge mechanism enjoined by
Section 66A.
(ix) "Located
paid to foreign correspondent banks
or foreign intermediary banks, under Reverse Charge Mechanism?
5
ST/85006/2017
7. We find that on the aforesaid issue ... there is no liability of payment of service tax thereon on
Reverse Charge Mechanism (RCM) basis. The relevant paragraphs of the
said Order of Tribunal
