https://www.taxtmi.com/caselaws?id=355828 The case involved issues of short payment of Service Tax, applicability of Reverse Charge Mechanism, liability for interest on short payment, imposition of penalty, and grant of immunity from prosecution. The applicant, a private limited company, had short-paid Service Tax due to mistaken application of the reverse charge mechanism. The applicant admitted liability and paid the shortfall. The Bench held the applicant liable for the entire Service Tax, imposed interest from the due date, granted partial waiver of penalty, and immunity from prosecution upon payment of ordered amounts. Failure to comply would result in withdrawal of immunity. en-us Fri, 29 Sep 2017 00:00:00 +0530 Tue, 20 Feb 2018 06:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355828 The case involved issues of short payment of Service Tax, applicability of Reverse Charge Mechanism, liability for interest on short payment, imposition of penalty, and grant of immunity from prosecution. The applicant, a private limited company, had short-paid Service Tax due to mistaken application of the reverse charge mechanism. The applicant admitted liability and paid the shortfall. The Bench held the applicant liable for the entire Service Tax, imposed interest from the due date, granted partial waiver of penalty, and immunity from prosecution upon payment of ordered amounts. Failure to comply would result in withdrawal of immunity. Case-Laws Service Tax Fri, 29 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355828