https://www.taxtmi.com/caselaws?id=337468 The Tribunal set aside the Order-in-Original demanding service tax liability on the appellant under the reverse-charge mechanism for fees paid for raising extra commercial borrowings from overseas investors. The matter was remanded back to the adjudicating authority for fresh consideration, emphasizing the need to address the concept of revenue neutrality and the availability of CENVAT credit. The Tribunal highlighted the importance of raising relevant issues before the lower authority and ensuring a fair process based on natural justice principles. The appeal outcome was a remand for further review. en-us Wed, 21 Dec 2016 00:00:00 +0530 Tue, 10 Jan 2017 07:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337468 The Tribunal set aside the Order-in-Original demanding service tax liability on the appellant under the reverse-charge mechanism for fees paid for raising extra commercial borrowings from overseas investors. The matter was remanded back to the adjudicating authority for fresh consideration, emphasizing the need to address the concept of revenue neutrality and the availability of CENVAT credit. The Tribunal highlighted the importance of raising relevant issues before the lower authority and ensuring a fair process based on natural justice principles. The appeal outcome was a remand for further review. Case-Laws Service Tax Wed, 21 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337468