therefore, service tax could not have been charged from the
Appellant Bank under a reverse charge mechanism.
12. The Commissioner, however, did not accept ... recipient
and so no service tax can be charged from them under the reverse
charge mechanism. In fact, it is the Indian Bank which
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
broadcasting service' in the hands of the
Appellant under the reverse charge mechanism. According to the
Appellant, the Master Service Agreement4 entered into between
regard to the service tax paid by the Appellant under
reverse charge mechanism as provided for under Section 66A of
the Finance ... Appellant would not have to discharge under a
reverse charge mechanism. It was only on receipt of summons
from the Department that the Appellant consulted
notice of the
Department that service tax was not paid under reverse charge
mechanism on the deductions made by the foreign banks while
delivering ... service tax cannot be
levied and collected from the appellant under reverse charge
mechanism. He has submitted that the issue is covered by the
judgments
Railway shall deduct the applicable GST from his/their bills under reverse charge mechanism [RCM] and deposit the same to the concerned tax authority ... Railway has to deduct the applicable GST from the bills under reverse charge mechanism (RCM) and deposit the same to the concerned tax authority
accounts and discharged service tax liability on the same
under Reverse Charge Mechanism (RCM) in terms of Section 66A of
the Finance ... provider
in their books of account and paid service tax under reverse charge
mechanism. The Assistant Commissioner further observed that under
the reverse charge mechanism
read with section 66A of the said Act under reverse charge mechanism.
Accordingly, show cause notices were issued and the Adjudicating Authority
confirmed the demand ... category of Business Auxiliary Service and the same is taxable under reverse
charge mechanism under Section 66A of the Finance Act, 1994. He placed
reliance
view that the appellants are liable to pay
service tax under reverse charge mechanism on the consideration
paid to foreign company for hiring the vessel ... appellant
were thus asked to pay up service tax under reverse charge
mechanism on the consideration paid to the lessor for the period
November
department
has transgress its authority.
B. LIABILITY OF SERVICE TAX UNDER REVERSE
CHARGE MECHANISM AFTER 01/07/2012- In the impugned
SCN, the department ... contentions of the appellant about
non applicability of Service Tax under Reverse Charge
Mechanism before Original Authority are sustainable in law. He
has submitted that
