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
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
Section 66A, service recipient is liable to pay service
tax under Reverse Charge Mechanism (RCM) on 'Sponsorship' service.
In this regard, the Learned ... forward
charge basis. The Appellant being the service
receiver does not have any liability to pay the
service tax under reverse charge Mechanism.
The same
Manpower Supply
Agency Service as a recipient of service under reverse charge mechanism.
However during the relevant period the service provider M/s. Kalpataru ... Power Agency
Service as a recipient of service under reverse charge mechanism, demand
of service tax was confirmed.
2. Shri Amber Kumrawat, Learned Counsel appearing
services namely on rent-a-cab service, legal consultancy service
under reverse charge mechanism under Notification No.30/12-ST
dated 20.06.12. The Appellant ... applicability of revenue neutrality in the
circumstances of charging service tax under reverse charge
mechanism has been settled in catena of judgments.
In the case
agent but excludes tax payable by him on reverse charge
mechanism. Therefore, any payment towards output tax, whether self-assessed
in the Return or payable ... deposit is in respect of the tax payable under reverse
charge mechanism, as the same is outside the ambit of Section 2(82) of TNGST
registered
under Service Tax, as petitioner is
under the Reverse Charge Mechanism,
in so far as the Petitioner is
concerned.
4. The contentions raised ... dated
20.06.2012, the liability is on the recipient by way of
reverse charge mechanism.
In light of such legal position, there is no factual
adjudication
registered
under Service Tax, as petitioner is
under the Reverse Charge Mechanism,
in so far as the Petitioner is
concerned.
4. The contentions raised ... dated
20.06.2012, the liability is on the recipient by way of
reverse charge mechanism.
In light of such legal position, there is no factual
adjudication
