Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Service charges paid to Foreign Banks against the service received by the appellant-bank - Service charges paid to Master Card International - up to 18.4.2006, appellants are not liable to pay service tax on reverse charge basis. - Further demand is barred by the period of limitation as there is no intention to evade service tax.
Service charges paid to Foreign Banks against the service received by the appellant-bank - Service charges paid to Master Card International - up to 18.4.2006, appellants are not liable to pay service tax on reverse charge basis. - Further demand is barred by the period of limitation as there is no intention to evade service tax.
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