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    <title>2017 (12) TMI 1205 - CESTAT MUMBAI</title>
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    <description>The Tribunal held the appellant liable for service tax under the reverse charge mechanism for certain services received from entities outside India. However, it found that the demand for service tax on services provided before they became taxable was unsustainable. The Tribunal ruled that no service tax was payable except for specific services, and penalties were not imposed due to the revenue-neutral situation. The appeal was partly allowed, and consequential reliefs were granted to the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=352936</link>
      <description>The Tribunal held the appellant liable for service tax under the reverse charge mechanism for certain services received from entities outside India. However, it found that the demand for service tax on services provided before they became taxable was unsustainable. The Tribunal ruled that no service tax was payable except for specific services, and penalties were not imposed due to the revenue-neutral situation. The appeal was partly allowed, and consequential reliefs were granted to the appellant.</description>
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      <pubDate>Thu, 30 Nov 2017 00:00:00 +0530</pubDate>
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