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
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
appellant while paying
service tax under Reverse Charge Mechanism, had excluded
the TDS payments from the taxable value. The Department
was of the view that ... following
grounds:
i) Demand of short payment of service tax under
Reverse Charge Mechanism with respect to
architect service alleging non-payment of service
appellant while paying
service tax under Reverse Charge Mechanism, had excluded
the TDS payments from the taxable value. The Department
was of the view that ... following
grounds:
i) Demand of short payment of service tax under
Reverse Charge Mechanism with respect to
architect service alleging non-payment of service
appellant while paying
service tax under Reverse Charge Mechanism, had excluded
the TDS payments from the taxable value. The Department
was of the view that ... following
grounds:
i) Demand of short payment of service tax under
Reverse Charge Mechanism with respect to
architect service alleging non-payment of service
