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<h1>Appellate Tribunal allows Early Hearing application, emphasizes legal precedents in tax appeal</h1> The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant, allowing the Early Hearing application and scheduling the appeal for a specific ... Application for early hearing - Taxability - receipt of consideration towards the services of their employee provided in abroad - reverse charge mechanism in terms of section 66A of the Finance Act, 1994 - HELD THAT:- Early Hearing application is allowed. Appeal to be listed on 13/06/2019 along with appeal nos. ST/10767/2016 & ST/10680/2018. Issues involved: Taxability of consideration towards services provided abroad under reverse charge mechanism.Analysis:The judgment by the Appellate Tribunal CESTAT Ahmedabad revolves around the taxability of consideration received for services provided by an employee abroad under the reverse charge mechanism as per section 66A of the Finance Act, 1994. The appellant's counsel argued that the issue at hand is similar to a previous case, Nissin Brake India Pvt. Ltd. Vs. C.C.E and S.T. Jaipur-I, which was upheld by the Hon'ble Supreme Court. The counsel's submission led to the allowance of the Early Hearing application, scheduling the appeal to be heard on a specific date along with other related appeals. The decision was dictated and pronounced in an open court session. The judgment highlights the importance of legal precedents and the application of relevant laws in determining the taxability of services provided abroad under the reverse charge mechanism. The reference to a previous case and its subsequent affirmation by the Supreme Court adds weight to the argument presented by the appellant's counsel, emphasizing the consistency and significance of legal interpretations in such matters. The orderly conduct of the proceedings, including the allowance of the Early Hearing application and the scheduling of the appeal, demonstrates the adherence to procedural requirements in addressing complex tax issues.
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