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
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
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
issue regarding the liability of
the petitioner to pay GST under reverse charge mechanism is
covered by the judgment of this Court in the case ... reverse charge payment,
the same analogy would be applicable to the case on hand
i.e., the man power service. The reverse charge
mechanism should
goods or services or both but excludes tax payable on reverse
charge mechanism. Therefore, any payment towards output
tax, whether self-assessed in the return ... goods
or services or both but excludes tax payable
on reverse charge mechanism.
4. Accordingly, it is clarified that any payment
towards output tax, whether
contention of the petitioners
that taxable services are chargeable under the reverse
charge mechanism, the notification No.30/2012-ST dated
20.06.2012 provides ... solid waste
management.
(iv) The contention regarding liability under the
reverse charge mechanism was also rejected on the
ground that the relevant entry for reverse
explaining that IGST had already
been discharged under the reverse charge mechanism on
the reimbursed amounts, and asserting that the seconded
expatriates were ... service.
Accordingly, the Department seeks to invoke the provisions
of the Reverse Charge Mechanism (RCM) under Section
10
5(3) of the Integrated Goods
