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    <title>Service Tax Reverse Charge Mechanism Creates Revenue-Neutral Situation; No Mala Fide Intent Found, Demands Unsustainable.</title>
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    <description>Reverse charge mechanism (RCM) - non-payment of service tax - the service tax on all the above services was available as credit to the appellant, thus leading to a Revenue neutral situation in which case again no mala fide can be attributed and demands cannot be sustained.</description>
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      <description>Reverse charge mechanism (RCM) - non-payment of service tax - the service tax on all the above services was available as credit to the appellant, thus leading to a Revenue neutral situation in which case again no mala fide can be attributed and demands cannot be sustained.</description>
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