paid by them on ocean freight, under reverse
charge mechanism, along with interest thereon.
9. Pursuant to the above, it was by a communication dated ... paid by it, on ocean freight under the reverse
charge mechanism along with interest of Rs.71,31,225/-. Such
application of the Petitioner
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
Issue 2 - Applicability of service tax on
transportation services under reverse charge
mechanism when service tax payment made to
the service provider (transporter) under
forward ... liability to pay service tax is on the service recipient
under reverse charge mechanism in terms of Section
68(2) of the Finance Act read
paid
Service Tax amount of Rs.9,49,792/-, on Reverse Charge Mechanism on the
2
Appeal No. E/10685/2020
basis of Audit Objection ... take Service Tax credit of the said amount
paid under Reverse Charge Mechanism as there were no provisions for
availing such service tax credit under
found to be wanting in
explaining as to how the Reverse Charge Mechanism work in such cases
where the actual service provider ... Charge Mechanism, the GTA will simply add a mention in
the invoice that GST is payable by consignee. However, like in Forward Charge
Mechanism, Reverse
Indirect tax,
Ahmedabad on alleged evasion of service
tax on reverse charge mechanism to be
borne by the petitioner.
4.7 The petitioner therefore,
requested respondent ... submitted that the petitioners have
accepted the service tax liability on
reverse charge mechanism and order-in-
original dated 19.08.2014 has achieved
finality
also
paid tax under I.G.S.T. Act, on a reverse charge mechanism basis, on the cost
of freight in F.O.B. contracts ... under the I.G.S.T. Act, on a reverse charge
mechanism, by virtue of Notification No.8/2017-Integrated Tax (Rate), dated
only as a
person liable to pay service tax under Reverse Charge
Mechanism. Admittedly, the "port services" involved in this
case ... covered under Reverse Charge Mechanism and
therefore the same was not includable in the service tax
return filed by the petitioner under ST-3. Accordingly
also liable to pay Service Tax on
such services under Reverse Charge Mechanism (RCM), as per
provisions of Notification 30/2012-ST dated 20.06.2012.
percentage ... payment of Service Tax for the services received by them
under reverse charge mechanism.
2.12 Thus the amount of the service tax (inclusive of cesses
only as a
person liable to pay service tax under Reverse Charge
Mechanism. Admittedly, the "port services" involved in this
case ... covered under Reverse Charge Mechanism and
therefore the same was not includable in the service tax
return filed by the petitioner under ST-3. Accordingly
