https://www.taxtmi.com/caselaws?id=371046 The CESTAT held that the liability for service tax on overseas services rests on the recipient in India. It found revenue neutrality in the appellant's case, allowing Cenvat credit to offset the liability. The demand for the extended period was set aside, with only the amount within the normal limitation period deemed payable. As there was no malafide intention, penalties related to the recoverable service tax were also dismissed. The appeal was allowed in favor of the appellant, with the decision announced on 26/11/2018. en-us Mon, 26 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371046 The CESTAT held that the liability for service tax on overseas services rests on the recipient in India. It found revenue neutrality in the appellant's case, allowing Cenvat credit to offset the liability. The demand for the extended period was set aside, with only the amount within the normal limitation period deemed payable. As there was no malafide intention, penalties related to the recoverable service tax were also dismissed. The appeal was allowed in favor of the appellant, with the decision announced on 26/11/2018. Case-Laws Service Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371046