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    Service Tax

    The demand is on reverse charge basis in terms of Section 66A of...

    Reverse Charge Mechanism u/s 66A: No Penalty Imposed, Extended Limitation Period Not Applicable, Revenue Neutral Process.

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    Service TaxJanuary 22, 2019Case LawsAT

    The demand is on reverse charge basis in terms of Section 66A of the Finance Act and the appellant will be entitled to take the credit of entire service tax and the entire exercise is revenue neutral - extended period of limitation is not invocable - No penalty.

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