liable to pay tax on receipt of taxable services under
29.04.2017 reverse charge mechanism as a recipient of "Goods
Transport Agency Services".
period ... Service Tax only for the purposes of discharging its
liability under reverse charge mechanism. The petitioner failed to declare
the CENVAT Credit arising
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
forward charge". In case of a "reverse charge" the
supplier of the services or goods does not charge GST on the invoice ... charge". Then a concept of "Reverse Charge" is also
introduced in the GST regime. In the case of a Reverse Charge
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
deducted from the bid of
the successful tenderer under the reverse charge
mechanism and the deposit of the same is to be made
with
borne by the
service recipient in full under reverse charge
mechanism and not by Senior Advocates directly in
-4-
terms of the order dated ... services which
were covered under full reverse charge, has been amended as
under :-
Particulars Percentage of
Reverse Charge
Service by a firm of advocates
sale of goods on CIF
basis), is the shipper. Reverse Charge mechanism
normally contemplates that the receiver of the service
is liable ... liability
to pay Service Tax is imposed on Reverse Charge
mechanism basis on the steamer agent. This goes
against the principle on which Reverse Charge
Indian Oil Corporation was discharged by the IOC under
the reverse charge mechanism. The service liability for services
provided to ONGC has also been duly ... Indian Oil Corporation Limited as a recipient of
services under reverse charge mechanism as per Notification No.
Page 8 of 78
30/2012-St dated
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
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
