https://www.taxtmi.com/caselaws?id=334767 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, M/s Persistent System Ltd., in a dispute over the timing of Service Tax payment for services received from an overseas associate company. The Tribunal held that the issue was revenue neutral as the appellant was entitled to credit for the tax paid, indicating no intent to evade payment. Consequently, the Tribunal concluded that the extended period of limitation could not be applied, allowing the appeal in favor of the appellant. en-us Fri, 01 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334767 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, M/s Persistent System Ltd., in a dispute over the timing of Service Tax payment for services received from an overseas associate company. The Tribunal held that the issue was revenue neutral as the appellant was entitled to credit for the tax paid, indicating no intent to evade payment. Consequently, the Tribunal concluded that the extended period of limitation could not be applied, allowing the appeal in favor of the appellant. Case-Laws Service Tax Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334767