https://www.taxtmi.com/forum/issue?id=113361 The issue concerns service tax on sales promotion services provided by a foreign firm and paid in foreign currency; although the place of provision rule was relied on to argue non levy, the assessee paid tax under the reverse charge mechanism and availed Cenvat credit. A protective demand was dropped by the adjudicating authority, but CGST audit required reversal of the credit and advised claiming refund. Advisers state that if service tax is not leviable any tax paid and credited must be reversed unless a final accepted order or successful refund claim dictates otherwise. en-us Thu, 01 Feb 2018 01:02:51 +0530 Thu, 23 Jan 2025 15:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113361 The issue concerns service tax on sales promotion services provided by a foreign firm and paid in foreign currency; although the place of provision rule was relied on to argue non levy, the assessee paid tax under the reverse charge mechanism and availed Cenvat credit. A protective demand was dropped by the adjudicating authority, but CGST audit required reversal of the credit and advised claiming refund. Advisers state that if service tax is not leviable any tax paid and credited must be reversed unless a final accepted order or successful refund claim dictates otherwise. Discussion-Forum Service Tax Thu, 01 Feb 2018 01:02:51 +0530 https://www.taxtmi.com/forum/issue?id=113361