https://www.taxtmi.com/caselaws?id=364703 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s order-in-appeal dated 05.12.2017. The appellant's contentions regarding the non-payment of 75% service tax under the partial reverse charge mechanism were upheld, leading to the refund of service tax paid in compliance with audit directions. The Tribunal emphasized the need for proper adherence to statutory provisions and procedures, ultimately ruling in favor of the appellant and overturning the tax liability, interest, and penalty imposed by the Commissioner (Appeals). en-us Thu, 26 Jul 2018 00:00:00 +0530 Fri, 03 Aug 2018 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364703 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s order-in-appeal dated 05.12.2017. The appellant's contentions regarding the non-payment of 75% service tax under the partial reverse charge mechanism were upheld, leading to the refund of service tax paid in compliance with audit directions. The Tribunal emphasized the need for proper adherence to statutory provisions and procedures, ultimately ruling in favor of the appellant and overturning the tax liability, interest, and penalty imposed by the Commissioner (Appeals). Case-Laws Service Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364703