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
clause 5.6 the contract,
2
ST/30944/2016
under the reverse charge mechanism. According to the department,
the liability of service tax should not have ... under the reverse charge mechanism but should have been
discharged by Aker India under the forward charge mechanism.
Accordingly, a show cause notice dated
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
that the appellant was
required to discharge service tax under reverse charge mechanism
as per Section 66A of the Finance Act on the amount paid ... undisputed that the charging section under which the
Department sought to demand service tax under reverse charge
mechanism post 1st July, 2012 in this case
which the Appellant was liable to pay service tax under
the reverse charge mechanism.
4. The issues involved, the demand confirmed, the findings ... Appellant to
pay service tax on such expenses under the reverse
charge mechanism. In support of the submissions
reliance has been placed on the following
appellant
would be liable to pay service tax under the reverse charge
mechanism. The department also believed that the appellant would
not be entitled ... Finance Act;
(ii) Non-payment of service tax under the reverse charge
mechanism on payments made to foreign vendors for
repair works aircraft outside India
that the appellant was
required to pay service tax under the reverse charge
mechanism on the rent paid for the property taken
on lease ... that the appellant was required to pay
service tax on a reverse charge mechanism since rent was being
collected by the Directors of the appellant
such service tax cannot be sustained.
II
Service tax liability under reverse-charge mechanism on
rent-a-cab services
17. The Order has confirmed ... from its customers, but had not paid service
tax on a reverse-charge mechanism on these services.
20. It transpires from the records that
supply agency" services with
effect from 16.06.2005 under the reverse charge mechanism in
terms of section 66A of the Finance ... services taxable at the hands of the appellant under the
reverse charge mechanism placed under section 66A of the Finance
Act.
9. This issue
