https://www.taxtmi.com/caselaws?id=353821 The Tribunal upheld the service tax liability under the "Business Auxiliary Service" category for services provided to a client in the USA on a reverse charge basis. The appellant's argument that services provided outside India were not subject to tax on a reverse charge basis was rejected. The Tribunal found the appellant benefited from services rendered by foreign vendors and was correctly taxed under Section 66A of the Act. However, the extended period demand was not upheld due to the absence of elements like fraud or suppression, resulting in the liability being restricted to the normal period, with imposed penalties partially set aside. en-us Wed, 29 Nov 2017 00:00:00 +0530 Sat, 13 Jan 2018 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353821 The Tribunal upheld the service tax liability under the "Business Auxiliary Service" category for services provided to a client in the USA on a reverse charge basis. The appellant's argument that services provided outside India were not subject to tax on a reverse charge basis was rejected. The Tribunal found the appellant benefited from services rendered by foreign vendors and was correctly taxed under Section 66A of the Act. However, the extended period demand was not upheld due to the absence of elements like fraud or suppression, resulting in the liability being restricted to the normal period, with imposed penalties partially set aside. Case-Laws Service Tax Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353821